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Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Published by SEKOLAH TINGGI ILMU EKONOMI MUHAMMADIYAH BANDUNG
ISSN : 25415255     EISSN : 26215306     DOI : https://doi.org/10.31955/mea.v6i2
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Manajemen, Ekonomi dan Akuntansi (MEA) Diterbitkan oleh Lembaga Penelitian & Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (STIE) Muhammadiyah Bandung dimaksudkan sebagai media informasi dan forum pengkajian bidang ilmu Akuntansi, Manajemen, Bisnis dan Ekonomi. Jurnal ini berisikan tentang perkembangan teoritik, artikel ilmiah, dan hasil penelitian, yang akan diterbitkan berkala 3 kali dalam 1 tahun.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 2,566 Documents
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PENGARUH BOARD DIVERSITY, CEO CHARACTERISTICS DAN BOARD COMMITTEES TERHADAP FIRM PERFORMANCE PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Rian Rizki Hidayat; Henny Setyo Lestari; Farah Margaretha
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 6 No 3 (2022): Edisi September - Desember 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1348.602 KB) | DOI: 10.31955/mea.v6i3.2291

Abstract

The research assesses the impact of board diversity, CEO characteristics, and board committees on the firm performance of the Indonesia stock exchange (IDX). To test the effects of this characteristic, data samples were obtained from 39 companies from 2017 to 2021, using the data panel regression model. The findings suggest that there are the effects of board diversity associated with board size and independent share against ROA then the independent share and the women share against Tobin's Q. Furthermore, the firm performance can be affected by CEO Characteristics especially by CEO age variables which affect ROA and Tobin's Q. In the case of board committees, the audit committee is found to have an effect on Tobin's Q but not on ROA. The remuneration committee has significant impact on ROA but not on Tobin's Q and nomination committee affected ROA and Tobin's Q. Based on these findings, it can be said that increasing corporate governance practices from a banking company registered in IDX will enhance its performance and value in that corporate. Keywords : Firm Performance; Board Diversity; CEO Characteristics; Board Committees; Indonesia Stock Exchange
PENGARUH KOMPENSASI TERHADAP KINERJA KARYAWAN YANG DIMEDIASI OLEH KEPUASAN KERJA DAN MOTIVASI KARYAWAN DI PERUSAHAAN MANUFAKTUR Fauzan, Achmad
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 2 (2022): Edisi Mei - Agustus 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (564.604 KB) | DOI: 10.31955/mea.v6i2.2292

Abstract

Penelitian ini dilakukan dengan tujuan untuk menguji pengaruh Kompensai terhadap Kinerja Karyawan yang dimediasi oleh Kepuasan kerja dan Motivasi Karyawan. Jenis penelitian yang digunakan adalah uji hipotesis dengan menggunakan data primer yang bersumber dari pengamatan, laporan dan pengisian kuesioner. Sampel penelitian adalah karyawan yang bekerja di perusahaan manufaktur dengan menggunakan metode purposive sampling sehingga di peroleh 173 responden yang menjadi sampel. Analisis data yang digunakan untuk uji hipotesis menggunakan metode analisis Structural Equation Modelling-Partial Least Square (SEM-PLS) dengan menggunakan software Smart-PLS. Hasil penelitian ini menunjukkan bahwa Kompensasi berpengaruh positif terhadap Motivasi Karyawan, Kepuasan kerjadan Kinerja karyawan. Motivasi karyawandan Kepuasan kerjaterbukti memediasi pengaruh positif dari Kompensasi terhadap Kinerja karyawan. Motivasi karyawanterbukti berpengaruh positif terhadap Kepuasan kerjadan Kinerja karyawan. Kepuasan kerjatidak terbukti berpengaruh positif terhadap Kinerja karyawan dan Kepuasan kerjajuga tidak terbukti menjadi mediasi pengaruh positif dari Motivasi karyawan terhadap Kinerja Karyawan. Implikasi bagi perusahaan adalah untuk meningkatkan Kinerja Karyawan secara optimal diperlukan Motivasi karyawan yang tinggi dan Kompensasi yang diberikan perusahaan kepada karyawan merupakan faktor yang penting dalam meningkatkan Kinerja Karyawan.
QUALITY OF EDUCATION SERVICES AND THEIR EFFECT ON STUDENT SATISFACTION: SURVEY AT VOCATIONAL ACADEMY IN BANDUNG CITY Yunaningsih, Ani; Surahman, Fathur Darajat; Budiana, Deni; Septiawan, Fajar Eryanto
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 2 (2022): Edisi Mei - Agustus 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.042 KB) | DOI: 10.31955/mea.v6i2.2293

Abstract

It is critical to offer excellent education services in light of universities' critical role in creating graduates who are knowledgeable and capable of competing in the global age. The following step will be influenced by whether you are unsatisfied, satisfied, or very pleased. Students that are pleased with the educational services they have gotten will spread the word. The goal of this research was to see how much of an impact educational service quality had on student happiness. This research used a quantitative technique with verification analysis. This research is confirmatory since it examines the hypothesis to make inductive or general choices. This research employs a questionnaire as a data gathering method. The author utilized Slovin to determine the number of samples used in this research since it is known that the population has more than 100 respondents. Path analysis is used in this study. Student happiness is influenced in part by the quality of educational services. This demonstrates that if the Quality of Education Services is correctly developed and maintained, Bandung City Vocational Academy students would be happy and favorably react to the campus.
THE INFLUENCE OF BANK CHARACTERISTICS ON FINANCIAL PERFORMANCE WITH INTELLECTUAL CAPITAL AS INTERVENING VARIABLE Susanti, Neneng; Sumantri, Muhammad Bayu Aji; Mukhlis, Tanti Irawati; Widajatun, Vincentia Wahju
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 2 (2022): Edisi Mei - Agustus 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1463.819 KB) | DOI: 10.31955/mea.v6i2.2297

Abstract

This study aims to examine the effect of bank characteristics on financial performance using 7 financial proxies on bank characteristics from market concentration of third party funds (HDPK), credit market concentration (HLOA), capital adequacy (CAR), bank liquidity (LDR), bank efficiency. (BOPO), non-performing loans (NPL), leverage (LEV), and Financial Performance with the proxy of Return On Assets (ROA) as the dependent variable and Intellectual Capital as the Intervening variable. Secondary data gathering is the method used for data collecting in this study. This study focuses on Indonesian National Commercial Banks. According to the findings of this study, there is a substantial relationship between Bank Characteristics and Financial Performance, as indicated by a T-statistic of (5.360 > 1.96) and a coefficient of 0.838. With a T-statistic of (4,089 > 1.96), and a coefficient of 0.626, the influence of bank features on intellectual capital is statistically significant. In addition, the Effect of Intellectual Capital on Financial Performance is not statistically significant (0.304 1.96, coefficient = -0.058).
MODEL PENGEMBANGAN DESA WISATA MELALUI PEMBERDAYAAN MASYARAKAT DI DESA CIBURIAL Didin Syarifuddin
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 6 No 3 (2022): Edisi September - Desember 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (269.761 KB) | DOI: 10.31955/mea.v6i3.2298

Abstract

Penelitian ini bertujuan menjelaskan model pengembangan desa wisata melalui pemberdayaan masyarakat di Desa Ciburial. Metode deskriptif kualitatif digunakan untuk mendeskripsikan model perencanaan pembangunan pariwisata yang berbasis pemberdayaan masyarakat melalui penyadaran, pengkapasitasan dan pendayaan. Analisis data dilakukan terhadap data hasil wawancara mendalam untuk mengetahui respon masyarakat mengenai tahapan proses pengembangan desa wisata melalui pemberdayaan masyarakat. Hasil penelitian menjelaskan bahwa masyarakat menyadari pentingnya pengembangan kapasitas diri untuk membentuk sikap, perilaku dan pola pikir yang dapat menumbuhkan keyakinan, semangat, dan motivasi dalam membangun Desa Ciburial dengan berbagai macam potensi yang dimilikinya sehingga menjadi desa wisata. Masyarakat memiliki pengetahuan dan keterampilan dalam budi daya lebah madu, pengembangan organisasi, serta membangun nilai kebersamaan, kerjasama, saling menghargai dan menghormati, saling membantu, saling percaya, kerja keras, tolong menolong, rasa keadilan serta motivasi yang dapat menumbuhkan rasa aman, nyaman, tumbuh semangat dan motivasi diri dalam mencapai kemandirian. Masyarakat dapat meningkatkan pengetahuan dan kemampuan untuk memaksimalkan produksi lebah madu dan memaksimalkan hasil penjualan, disamping penambahan stup koloni lebah yang berdampak pada peningkatan jumlah hasil panen madu, sehingga bertambahnya peluang dalam keberlanjutan pengembangan desa wisata.
IMPLEMENTATION OF NON-CASH TRANSACTIONS IN REALIZING TRANSPARENCY, PARTICIPATION AND ACCOUNTABILITY OF FINANCIAL MANAGEMENT AT IAIN SHEIKH NURJATI CIREBON Saifi, Ani Fatimah Zahra
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 2 (2022): Edisi Mei - Agustus 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.595 KB) | DOI: 10.31955/mea.v6i2.2302

Abstract

This study aims to discuss the application of non-cash transactions to realize transparency, participation, and accountability in financial management at IAIN Sheikh Nurjati and what risks may be faced by Iain Sheikh Nurjati Cirebon in implementing this non-cash transaction policy. This study uses a qualitative approach with a descriptive method. The results showed that the implementation of non-cash transactions at IAIN Sheikh Nurjati Cirebon was implemented in 2020 by using the BRI Bank Cash Management System with the same disbursement procedure, only with a non-cash mechanism, namely direct payments ( LS) and stock money (UP) and without supplies ( TUP ). This study also found the risks posed by the application of non-cash transactions at IAIN Sheikh Nurjati, namely the influence of HR competence and the influence of information technology.
THE EFFECT OF RELATIONSHIP QUALITY OF WORK LIFE, QUALITY OF HUMAN RESOURCES ON ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) : AN INDUSTRIAL PSYCHOLOGY STUDY Purwani, Widio; Sukestiningsih, Sukestiningsih
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 2 (2022): Edisi Mei - Agustus 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (311.452 KB) | DOI: 10.31955/mea.v6i2.2303

Abstract

This study aimed to examine the link between Quality of Work Life, Quality of Human Resources, and Organizational Citizenship Behavior (OCB) in Jakarta's textile industries. This study employs quantitative methods. This study includes both primary and secondary data types. The distribution of questionnaires to 50 respondents yielded preliminary data, whilst the literature review yielded secondary data. 50 employees of firm X, which is engaged in the fabric sector in Jakarta, participated in this study. The data processing in this study uses a validity test, reliability test, regression equation analysis, regression coefficient, and partial hypothesis testing (f-test), then decision making. Based on the results of the research in the study, it can be concluded that the two variables used as independent variables in the study, namely Quality Work-Life and Quality of Human Resources, were proven to have an influence on Organizational Citizenship Behavior in fabric companies in Jakarta, but the effect was not significant.
THE INFLUENCE OF SHOPEE BRAND LEADERSHIP ON CUSTOMER LOYALTY WITH CUSTOMER SATISFACTION AS INTERVENING VARIABLE Fayza Najeela Pakutandang; Indrawati Indrawati
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 6 No 3 (2022): Edisi September - Desember 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (426.345 KB) | DOI: 10.31955/mea.v6i3.2304

Abstract

This study aims to explain how Shopee's brand leadership is and how customers feel in terms of satisfaction and loyalty to the Shopee application. Additionally, it seeks to understand how brand leadership affects satisfaction and loyalty and how satisfaction variables mediate this effect. This study uses quantitative methods with causal and descriptive analysis. Data was collected using a questionnaire distributed to Shopee users in Indonesia. 275 samples were collected and analyzed using SmartPLS 3.0, also used descriptive analysis. Based on descriptive analysis findings, the brand leadership dimensions, satisfaction, and loyalty are in good category. PLS-SEM results show brand leadership has a positive and significant effect on satisfaction. The variables of quality, value, and satisfaction have a positive and significant effect on loyalty, whereas innovativeness and popularity not. Additionally, satisfaction acts as a mediator in the relationship between brand leadership and loyalty.
PENGARUH FINANCIAL DISTRESS, DEBT DEFAULT DAN DISCLOSURE TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BEI TAHUN 2015-2019 Sudarmadi, Sudarmadi
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 5 No 3 (2021): Edisi September - Desember 2021
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.271 KB) | DOI: 10.31955/mea.v5i3.2311

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh financial distress, debt default dan disclosure terhadap opini audit going concern pada perusahaan real estate dan property yang terdaftar di Bursa Efek Indonesia tahun 2015 - 2019. Jenis penelitian ini adalah kuantitatif asosiatif menggunakan data sekunder. Pengujian dilakukan dengan metode analisis regresi data panel menggunakan aplikasi Eviews 9. Penelitian dilakukan pada perusahaan real estate dan property menggunakan teknik pengambilan sampel yaitu purposive sampling. Sampel penelitian yang digunakan adalah 8 perusahaan. Hasil penelitian menunjukkan bahwa financial distress berpengaruh terhadap opini audit going concern, debt default dan disclosure tidak berpengaruh terhadap opini audit going concern. Sedangkan financial distress, debt default dan disclosure secara simultan berpengaruh terhadap opini audit going concern.
PENGARUH PROFITABILITAS, TINGKAT HUTANG DAN INTENSITAS ASET TETAP TERHADAP PENGHINDARAN PAJAK Ernawati, Desi; Purwaningsih, Eny
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 2 (2022): Edisi Mei - Agustus 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1341.964 KB) | DOI: 10.31955/mea.v6i2.2313

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh profitabilitas, tingkat hutang, dan intensitas aset tetap terhadap penghindaran pajak. Penelitian ini menggunakan jenis penelitian kuantitatif. Variabel dependen dalam penelitian ini yakni penghindaran pajak serta variabel independen yakni profitabilitas, tingkat hutang, serta intensitas aset tetap. Populasi penelitian ini ialah perusahaan perbankan yang terdaftar di BEI serta telah merilis laporan keuangan perusahaan selama periode 2018-2020. Hasil penelitian ini menyimpulkan profitabilitas parsial memberi pengaruh positif pada penghindaran pajak, tingkat utang memberi pengaruh negatif pada penghindaran pajak, intensitas aset tetap tak memberi pengaruh pada penghindaran pajak, sedangkan profitabilitas, tingkat utang dan intensitas aset tetap berpengaruh secara simultan terhadap penghindaran pajak.

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