JAB (Jurnal Akuntansi dan Bisnis)
Jurnal Akuntansi dan Bisnis (JAB) berISSN : 2502-3497 terbit awal pada Desember 2015. JAB merupakan terbitan berkala ilmiah yang diterbitkan oleh Program studi Akuntansi Sekolah Tinggi Ilmu Ekonomi YPPI Rembang. Penerbitan JAB dimaksudkan sebagai media penuangan karya ilmiah baik berupa kajian ilmiah maupun hasil penelitian di bidang Akuntansi dan Bisnis. Fokus pada issue dibidang akuntansi, perpajakan serta ekonomi dan bisnis. JAB terbit dua kali dalam setahun, bulan Juni dan Desember. Setiap naskah yang dikirimkan ke JAB akan di telaah oleh Reviewer dan MITRA BESTARI yang sesuai bidangnya. Penulis akan menerima dua eksemplar cetak lepas (off print) setelah terbit. Jurnal Akuntansi dan Bisnis sebagai media penuangan karya ilmiah baik berupa kajian ilmiah maupun hasil penelitian di bidang Akuntansi dan Bisnis, fokus pada issue dibidang: Akuntansi Perpajakan Ekonomi dan Bisnis. Sehubungan dengan perubahan bentuk dari Sekolah Tinggi Ilmu Ekonomi YPPI Rembang menjadi Universiatas YPPI Rembang, Pengelolaan jurnal berada dibawah Universitas YPPI Rembang
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<![CDATA[PENGUKURAN DAN ANALISIS PEMIMPIN BERBASIS NILAI-NILAI BUDAYA ORGANISASI LOKAL ]]>
<![CDATA[Daryono Daryono]]>;
<![CDATA[Syaiful Bakhri]]>
<![CDATA[ Jurnal Akuntansi & Bisnis Vol 4, No 01 (2018): Vol. 4, No. 01 JUNI 2018 ]]>
Publisher : <![CDATA[Universitas YPPI Rembang ]]>
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<![CDATA[The diversity of local culture in Indonesia is priceless wealth. One culture that is owned by Indonesia has become the basis for most of the behavior that exists in an organization. Individual, group, and organizational behavior can’t resist the influence of local culture. At present there are many theories and sciences especially in the field of organizational behavior based on the results of studies from abroad which adopt values originating from the region. One of the individual behaviors that has developed a lot now is about the theory of leadership. Seeing these developments, it is necessary to develop a new model that explains how and what kind of leadership is around us.This research is expected to develop a model of leader behavior based on the surrounding culture. Many theories of organizational behavior that discuss the behavior of leaders who develop strongly today are a reflection of foreign culture that is actually also contained in our cultural values. Therefore this study will answer and explain these problems. The hope in the future is an organization theory will be realized, especially regarding leadership theory that is stronger because it complements the existing theories, and theories that can be applied by local communities because they are a reflection of their own culture. Explore the values, concepts and constructs that develop around to then be harmonized with the theory that originally existed. The method that can be used is through an in-depth exploration process to then be confirmed by a theory that previously existed. The first step of course can be achieved by conducting a group discussion group to explore the values, concepts and constructs of organizational behavior, then analyzing the factors to confirm, then harmonizing with the existing theories first. Key words: Leader, Behavior, Values, Culture.]]>
<![CDATA[PENGARUH KEPEMIMPINAN DAN KOMPENSASI TERHADAP KINERJA KARYAWAN DENGAN MOTIVASI SEBAGAI VARIABEL MODERASI (STUDI KASUS PERUSAHAAN DAERAH AIR MINUM KABUPATEN REMBANG) ]]>
<![CDATA[Suprapto, Edi]]>;
<![CDATA[Nurhidayati, Anik]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 8, No 1 (2022): Edisi Juni 2022 ]]>
Publisher : <![CDATA[Universitas YPPI Rembang ]]>
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DOI: 10.47686/jab.v8i1.523
<![CDATA[The Regional Drinking Water Company of Rembang Regency is a Regional Owned Enterprise that provides drinking water supply facilities in Rembang Regency. Maximum service to the community regarding the availability of drinking water must be balanced with maximum work completion efforts. Therefore, this study wanted to find out how the influence of leadership and compensation on employee performance with motivation as a moderating variable. The population is 109 employees, while the sample used is saturated sampling, because it uses all members of the population as samples. The data source uses primary data. Data collection techniques using a questionnaire. Data analysis using SEM (Structural Equation Modeling). The results of this study indicate that leadership has no significant positive effect on employee performance. Compensation has no significant negative effect on employee performance. Motivation has no significant negative effect on employee performance. Motivation moderates the influence of leadership on employee performance. Motivation does not moderate the effect of compensation on employee performance.Keywords: Leadership, Compensation, Motivation, Employee Performance]]>
<![CDATA[ANALISIS PENGENDALIAN INTERNAL SISTEM PENGGAJIAN MENGGUNAKAN PENDEKATAN COSO PADA CV XYZ ]]>
<![CDATA[Fajarsari, Ike Meilani]]>;
<![CDATA[Dini, Maya]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 8, No 1 (2022): Edisi Juni 2022 ]]>
Publisher : <![CDATA[Universitas YPPI Rembang ]]>
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DOI: 10.47686/jab.v8i1.520
<![CDATA[Employees are human resources (HR) that are very important in a company. In realizing the mission and vision of a company, the company can utilize its human resources as optimally as possible, in order to provide added value for the company. Problems regarding the payroll system also occur in CV XYZ, the payroll internal control system is still not controlled. Preventive efforts in the evaluation process prevent fraud by developing an internal control system with COSO. The research method used is descriptive qualitative method. Collecting data by interview and collection of documentation. Internal control using COSO includes the control environment, risk assessment, control activities, information and communication, and monitoring. We recommend that COSO control can be applied to the company, it aims as a company evaluation of the employee payroll system that has an impact on employee productivity.Keywords: COSO, payroll system, employees, internal control.]]>
<![CDATA[PENGARUH KUALTAS PRODUK, HARGA, DAN KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN PADA KLINIK KECANTIKAN ELLA SKIN CARE ]]>
<![CDATA[Hartatik, Hartatik]]>;
<![CDATA[Susanti, Ari]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 8, No 1 (2022): Edisi Juni 2022 ]]>
Publisher : <![CDATA[Universitas YPPI Rembang ]]>
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DOI: 10.47686/jab.v8i1.524
<![CDATA[Ella skin care clinic was first established by dr. Elia Gunawan in Solo, Central Java on May 9, 2008. Ella skincare is a clinic that focuses on skin care and beauty by combining high quality ingredients from nature and medical. All selected ingredients from nature can be absorbed by the skin perfectly and are able to provide maximum results with the help of technology. Several types of treatments at Ella skin care use real flowers and not just extracts, that is to really get the best results. The purpose of this study is to examine and describe the impact of product quality, service quality and price on consumer satisfaction at the Ella skincare beauty clinic. The sample used was purposive sampling technique with a total of 96 respondents. The processed questionnaire was used as a data collection technique for further processing using SPSS. Multiple linear regression was used as a data analysis tool. The results of this study indicate that the quality of a product does not partially affect a purchasing decision. While the quality of service and price have a positive and significant effect on consumer satisfaction at the Ella skin care beauty clinic. Simultaneously, the variables of product quality, service quality and price have a significant effect on consumer satisfaction at Ella skin care beauty clinic. Consumer satisfaction can be explained by the variable price, product quality and service quality by 74.7% and the rest is explained by other variables not listed in this study.Keywords: Product Quality, Price, Service Quality.]]>
<![CDATA[ANALISIS YANG MEMPENGARUHI NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan LQ-45 yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020) ]]>
<![CDATA[Mohklas, Mohklas]]>;
<![CDATA[Nurcahyati, Sinta Dea]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 8, No 1 (2022): Edisi Juni 2022 ]]>
Publisher : <![CDATA[Universitas YPPI Rembang ]]>
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DOI: 10.47686/jab.v8i1.522
<![CDATA[This study aims to analyze the effect of Leverage, Return On Assets (ROA), and Institutional Ownership on Firm Value. Multiple linear regression data analysis methods, and hypothesis testing. The population in this study is companies whose shares remain incorporated in the LQ-45 index and must always be actively traded every day during the 2017-2020 period. The sample in this study used purporsive sampling method, in order to obtain a sample of 112 companies. Research result; Partially Leverage and Institutional Ownership have no significant effect on firm value, while Return on Assets (ROA) has a significant effect on firm value.Keywords: Leverage, Return On Asset (ROA), Institutional Ownership, Value Company]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU KONSUMTIF PADA GENERASI MILLENIAL PENGGUNA SHOPEE DI SOLO ]]>
<![CDATA[Atmaja, Ria Melina]]>;
<![CDATA[Susanti, Ari]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 8, No 1 (2022): Edisi Juni 2022 ]]>
Publisher : <![CDATA[Universitas YPPI Rembang ]]>
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DOI: 10.47686/jab.v8i1.525
<![CDATA[The development of technology has a big impact and provides convenience for its users. However, it also has an impact with the increase in Consumptive Behavior in millennials. The purpose of the study was to find out the influence of Lifestyle variable on Consumptive Behavior variable, Financial Literacy variable on Consumptive Behavior variable, Financial Attitude variable to Consumptive Behavior variable, and Financial Behavior variable on Consumptive Behavior variable. The population in this study was Millennials in Solo with an age range of 18- 24 years and a sample taken as many as 100 respondents. Nonprobability sampling techniques there are various types, therefore researchers choose the way purposive random sampling. To analyze data using data instrument test methods, classical assumption tests and multiple regression analysis with the help of IBM SPSS Statistic 26 program. The results of the study showed that lifestyle has a significant effect on consumptive behavior. And Financial Attitude has a significant effect on consumptive behavior. While the results of the study showed that Financal Literacy and Financal Behavior affect not significant on Consumptive Behavior.Keywords: Lifestyle, Financial Literacy, Financial Attitude, Financial Behavior and Consumptive Behavior.]]>
<![CDATA[ANALISIS KINERJA KARYAWAN PT. AGROBISNIS PANCA EKATAMA ]]>
<![CDATA[Estiana, Ria]]>;
<![CDATA[Karomah, Nurul Giswi]]>;
<![CDATA[Budiasningrum, Retno Setya]]>;
<![CDATA[Khoerunisa, Eva]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 8, No 1 (2022): Edisi Juni 2022 ]]>
Publisher : <![CDATA[Universitas YPPI Rembang ]]>
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DOI: 10.47686/jab.v8i1.526
<![CDATA[Performance is the result of a process of completing work and the behavior needed to achieve the desired results. An embodiment of work performed by employees and is generally used as a basis or reference for evaluating employees in an organization. Efforts to improve employee performance, companies can choose several ways that are in accordance with the company's capabilities, including by providing compensation. In addition to compensation, factors that affect employee performance are work motivation. Motivation is the giving of individual impulses to act that causes the person to behave in a certain way that leads to goals. Psychologically, the enthusiasm and enthusiasm of an employee in carrying out his work is strongly influenced by work motivation. The motivation that exists in employees is expected by individuals to work hard and be disciplined in their work. The purpose of this study was to determine the effect of compensation and work motivation together (simultaneously) or (partial) on the performance of employees of PT. Panca Ekatama Agribusiness. The type of research conducted is descriptive quantitative research. The sample in this study were 66 respondents. The technique used is a random sampling technique, probability sampling. The data analysis method used is descriptive analysis and multiple linear regression analysis. The results of the descriptive analysis show that compensation is included in the very high category, work motivation is included in the high category, and employee performance is included in the very high category. The partial test shows that compensation has no positive and insignificant effect on employee performance and work motivation has a positive and significant effect on employee performance. And the results of the simultaneous test show that compensation and work motivation together have a positive and significant effect on employee performance. In this study, the coefficient of determination for Employee Performance was 0.477. This means that variations in employee performance can be explained by 47.7% by variations in compensation and work motivation. The remaining percentage of 52.3% indicates that there is still influence from factors or variables that are not included in this study. Among the factors that influence employee performance is the amount of compensation that can affect employee performance.Keywords: compensation, work motivation and employee performance.]]>
<![CDATA[DAMPAK KETIDAKPATUHAN WAJIB PAJAK RESTORAN TERHADAP PENERIMAAN PAJAK DAERAH KABUPATEN WONOSOBO (2013-2016) ]]>
<![CDATA[Sekar Kinasih, Era Agustin]]>;
<![CDATA[Iswanaji, Chaidir]]>;
<![CDATA[Prativi Nugraheni, Agustina]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 8, No 1 (2022): Edisi Juni 2022 ]]>
Publisher : <![CDATA[Universitas YPPI Rembang ]]>
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DOI: 10.47686/jab.v8i1.521
<![CDATA[Local taxes are one of the original sources of income of the region. Taxes are an obligation given by the regions to the community as a form of state concern to increase the prosperity of the people so that they are better and develop. The reason for this study was to observe the amount of Local Tax Receivables, especially Restaurant Tax in Wonosobo regency government. The techniques used are qualitative techniques with information collection through research, virtual investigations, literature studies, and interviews (individual and aggregation). The type of evidence used is primary (principal) data and secondary data. Information collection through the interview stage with the Head of Public Services, Data, and Information of BPPKAD Wonosobo Regency. After several consultations, it was found that there were findings related to restaurant tax liabilities that were in arrears from 2013 to 2016. The drawback lies in the Wonosobo Regency Regional Regulation Chapter 11 article 13 of 2010 concerning Sanctions for Late Payment of Regional Taxes and Levies, as well as the consistency of the Wonosobo BPPKAD in providing a less firm response. The result of this study is that the level of bad receivables in Wonosobo Regency in 2013-2016 was in poor condition and fluctuated due to the ups and downs every year.]]>
<![CDATA[THE INFLUENCE OF SALES PROMOTION AND BRAND IMAGE ON BUYING DECISIONS IN THE MARKETPLACE SHOPEE ]]>
<![CDATA[Nugroho, Jati]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 8, No 1 (2022): Edisi Juni 2022 ]]>
Publisher : <![CDATA[Universitas YPPI Rembang ]]>
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DOI: 10.47686/jab.v8i1.527
<![CDATA[This study aims to explain the effect of Sales Promotion and Brand Image on buying decisions in the Shopee marketplace, a case study of shopee users in Semarang. The population in this study were 100 shopee users who live in Semarang. This study used multiple regression analysis with the help of SPSS 25 software. Based on calculations using regression tests, the results showed the regression equation Y = 6.783 + 0.213X1 + 0.322X2. The calculated F value is 12.637 which is greater than F table 3.09. Likewise with the t test, t count is greater than t table, and has a significance less than the 0.05 level of significance. So it can be concluded that there is an influence between Sales Promotion (X1) and Brand Image (X2) variables on Buying Decisions (Y) for Shopee users in Semarang. Based on calculations using SPSS shows that the coefficient of determination of 57.7% of the purchasing decision variables is influenced by Sales Promotion and Brand Image while the remaining 42.3% is influenced by other variables.Keywords: Sales Promotion; Brand Image; Buying Decision.]]>
<![CDATA[ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT BUMI RESOURCES TBK PERIODE 2018-2021 ]]>
<![CDATA[Azahra, Adinda Putri]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2022): Edisi Desember 2022 ]]>
Publisher : <![CDATA[Universitas YPPI Rembang ]]>
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DOI: 10.47686/jab.v8i2.531
<![CDATA[Financial Ratio Analysis is very important in a company to know or measure the company's performance. The purpose of this study is to find out how the financial performance of PT Bumi Resources Tbk. The problem studied is the condition of the financial performance of PT Bumi resources Tbk from 2018 to 2021. By using financial ratio analysis tools that include liquidity ratios, solvency ratios, and profitability ratios. This research uses descriptive methods and quantitative approaches by analyzing the annual financial statements of PT. Bumi Resources Tbk from 2018-2021 obtained through the Indonesian Stock Exchange homepage.In general, the results of the analysis show that the condition of PT Bumi Resources Tbk fluctuates, but it can be said that it is still not good in its efficiency. This means that the company has a poor level of financial performance. Keywords: Financial Performance; Financial Ratios; Bumi Resources Tbk.]]>
