Jurnal Comparative : Ekonomi Dan Bisnis
Jurnal Comparative: Ekonomi Dan Bisnis merupakan sarana bagi para penulis dan dosen untuk melaksanakan salah satu tridarma perguruan tinggi yaitu penelitian. Jurnal ilmiah ini untuk membantu para dosen Fakultas Ekonomi dan Bisnis baik program studi manajemen dan akuntansi serta dosen pada umumnya untuk mempublikasikan hasil penelitian tulisan dan kajian bidang ekonomi dan bisnis Adapun ruang lingkup jurnal yang akan dipublikasikan ekonomi, akuntansi, manajemen dan bisnis
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<![CDATA[UNDERSTANDING THE EFFECTS OF LIQUIDITY, PROFITABILITY, AND SALES GROWTH ON CAPITAL STRUCTURE: THE MODERATING ROLE OF COMPANY SIZE ]]>
<![CDATA[Ramadhan, Patriot Dwiguna]]>;
<![CDATA[Indrabudiman, Amir]]>
<![CDATA[ Jurnal Comparative: Ekonomi dan Bisnis Vol 6, No 1 (2024): February ]]>
Publisher : <![CDATA[Univesitas Muhammadiyah Tangerang ]]>
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DOI: 10.31000/combis.v6i1.11145
<![CDATA[This research aims to examine the influence of liquidity, profitability, and sales growth on capital structure with company size as a moderating variable. This research uses 54 energy sector companies listed on the Indonesia Stock Exchange, selected using a purposive sampling method from the period 2018 to 2022. This research uses Moderated Regression Analysis (MRA) with the statistical method used to test the hypothesis is Jamovi version 2.3.28. The results of this research found that Liquidity has a significant positive effect on Capital Structure, Profitability has a significant positive effect on Capital Structure, Sales Growth has no significant effect on Capital Structure, Company Size moderates the effect positive of Liquidity on Capital Structure, Company Size cannot moderate the effect of Profitability and Growth Sales on Capital Structure.]]>
<![CDATA[SWOT STRATEGY "UMKM GADO-GADO PAK KIRUN JEMBER" IN FACING BUSINESS COMPETITION ]]>
<![CDATA[Yuliani, Dien]]>;
<![CDATA[Mufidah, Hayatul]]>;
<![CDATA[Dharma, Rendra Adi]]>;
<![CDATA[Qomariah, Nurul]]>
<![CDATA[ Jurnal Comparative: Ekonomi dan Bisnis Vol 6, No 1 (2024): February ]]>
Publisher : <![CDATA[Univesitas Muhammadiyah Tangerang ]]>
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DOI: 10.31000/combis.v6i1.10896
<![CDATA[One of the businesses that supports the national economy that cannot be underestimated is Micro, Small and Medium Enterprises (MSMEs). The important roles that MSMEs can contribute include creating jobs, increasing people's income, and encouraging national economic growth. MSMEs have proven to be resilient when facing the monetary crisis that hit Indonesia. So that MSMEs can survive in the face of increasing business competition, the government has an important role in helping MSMEs to develop and become stronger. Cooperation and synergy is needed between the two parties, namely the government and MSMEs, so that the national economy can be strong and resilient. The purpose of this research is to find out how the marketing strategy carried out by "UMKM Gado-gado Pak Kirun Jember" increases sales. The type of research is qualitative with SWOT analysis. Data collection methods are interviews, documentation and observation. The results of this research show that the strategic analysis carried out has been effective and the SWOT strategy has been applied to increase sales at Gado-gado Pak Kirun UMKM, namely its advantages in the form of a distinctive sweet and spicy savory taste, prioritization of product quality, fast service, and a complete menu level of nutrients. with varying spiciness. Relatively affordable price. High nutritional value of gado-gado.]]>
<![CDATA[THE ROLE OF GREEN INVESTMENT AND ENVIRONMENTAL PERFORMANCE ON FINANCIAL PERFORMANCE WITH MODERATION OF COMPANY SIZE ]]>
<![CDATA[Rosyid, Rosyid]]>;
<![CDATA[Mulatsih, Srie Nuning]]>
<![CDATA[ Jurnal Comparative: Ekonomi dan Bisnis Vol 6, No 1 (2024): February ]]>
Publisher : <![CDATA[Univesitas Muhammadiyah Tangerang ]]>
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DOI: 10.31000/combis.v6i1.10909
<![CDATA[The study aims to test the impact of green investment and environmental performance on corporate performance with moderation of corporate size. The method of moderate regression analysis with panel data is used in this study. Companies listed in SRI KEHATI, PROPER, and BEI rankings during the 2018-2022 survey period. Research results show that green investment and environmental performance benefit corporate financial performance, but corporate size does not.]]>
<![CDATA[THE INFLUENCE OF EXPERIENTIAL MARKETING ON SELF SERVICE CUSTOMER SATISFACTION ]]>
<![CDATA[Adabiyah, Siti Layyinatul]]>;
<![CDATA[Rachmawati, Fitria Dwi]]>;
<![CDATA[Fawaid, Nurul]]>;
<![CDATA[Qomariah, Nurul]]>
<![CDATA[ Jurnal Comparative: Ekonomi dan Bisnis Vol 6, No 1 (2024): February ]]>
Publisher : <![CDATA[Univesitas Muhammadiyah Tangerang ]]>
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DOI: 10.31000/combis.v6i1.10898
<![CDATA[This research aims to determine the impact of experiential marketing on customer satisfaction at the Madinah Mart Cangkring Jember Store. The population in this study were all buyers at the Madinah Mart Cangkring Jember Store. The planned sample size in this research was determined to be 50 respondents. The independent variables from this research are sense, feel, think, act and relate. Meanwhile, the dependent variable is customer satisfaction. The data analysis that will be used in this research is descriptive analysis, analysis of validity and reliability tests, analysis of research hypothesis testing. The research is expected to produce that the variables sense (X1), feel (X2), think (X3), act (X4) and relate (X5) can provide a significant increase in customer satisfaction at the Madinah Mart Cangkring Jember Store]]>
<![CDATA[THE EFFECT OF LIQUIDITY AND LEVERAGE ON COMPANY VALUE WITH PROFITABILITY AS AN INTERVENING VARIABLE ]]>
<![CDATA[Samsi, Samsi]]>;
<![CDATA[Indrabudiman, Amir]]>
<![CDATA[ Jurnal Comparative: Ekonomi dan Bisnis Vol 6, No 1 (2024): February ]]>
Publisher : <![CDATA[Univesitas Muhammadiyah Tangerang ]]>
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DOI: 10.31000/combis.v6i1.11075
<![CDATA[This research aims to examine the effect of liquidity and leverage on firm value with profitability as an intervening variable. The population of this study includes all companies in consumer Cyclicals sector listed on the Indonesia Stock Exchange (IDX) as many as 84 companies in the 2018- 2022 period. The research sampling technique was purposive sampling, and 50 companies were obtained with 250 data. The data used in this research is secondary data in the form of company financial reports obtained from the official website www.idx.co.id. The data collection technique used is documentation technique, namely by collecting data from company financial reports that have been officially recorded or published. The analytical method used is multiple linear regression analysis carried out with the help of Jamovi version 2.3.28. Based on the results of data analysis, it is concluded that liquidity has a significant negative effect on profitability, leverage has a significant positive effect on profitability, liquidity has a significant negative effect on firm value, leverage has no effect on firm value, profitability has a significant positive effect on firm value, profitability is able to mediate the effect of liquidity on Firm value and Profitability are not able to mediate the influence of Leverage on Firm value.]]>
<![CDATA[DETERMINANTS OF CAPITAL STRUCTURE AND EFFECTIVE TAX RATE AS MODERATION VARIABLES ]]>
<![CDATA[Mubarok, Ahmad Zakki]]>;
<![CDATA[Sunaryo, Dede]]>;
<![CDATA[Pangesti, Faralia Abdi]]>;
<![CDATA[Febrianto, Hendra Galuh]]>;
<![CDATA[Haq, Saiful]]>
<![CDATA[ Jurnal Comparative: Ekonomi dan Bisnis Vol 6, No 1 (2024): February ]]>
Publisher : <![CDATA[Univesitas Muhammadiyah Tangerang ]]>
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DOI: 10.31000/combis.v6i1.10899
<![CDATA[The aim of this research is to determine the influence of asset structure, profitability, business risk and company size on capital structure with the effective tax rate as a moderating variable in food and beverage companies listed on the Indonesia Stock Exchange (BEI). The research time period used was 5 years, namely the 2018-2022 period. The sampling technique uses purposive sampling technique. Based on the predetermined criteria, 24 companies were obtained that met the criteria. The type of data used is secondary data obtained from the Indonesian Stock Exchange website. The analytical method used is panel data regression analysis. The research results show that fixed asset structure has a positive effect on capital structure, profitability has a negative effect on capital structure, while business risk and company size have no effect on capital structure. Effective tax rate is able to moderate the positive influence of asset structure on capital structure, but cannot moderate the influence of profitability, business risk and company size on capital structure. Asset structure, profitability, business risk and company size together influence the capital structure.]]>
<![CDATA[THE EFFECT OF THIN CAPITALIZATION, LIQUIDITY AND PROFITABILITY ON TAX AVOIDANCE WITH FINANCIAL DISTRESS AS INTERVENING VARIABLE IN ENERGY SECTOR COMPANIES ]]>
<![CDATA[Arif Rahman]]>;
<![CDATA[Agoestina Mappadang]]>
<![CDATA[ Jurnal Comparative: Ekonomi dan Bisnis Vol 6, No 1 (2024): February ]]>
Publisher : <![CDATA[Univesitas Muhammadiyah Tangerang ]]>
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DOI: 10.31000/combis.v6i1.11123
<![CDATA[One of the sectors that contributes significantly to the country's revenue is the energy sector. As one of the pillars of the economy, this sector has a significant impact on Gross Domestic Product (GDP). The sizable contribution of the energy sector makes it one of the potential sources of high tax revenue for the state. However, this phenomenon also provides a loophole for tax avoidance practices that can harm state tax revenues. The purpose of this study was to analyze the effect of thin capitalization, profitability and liquidity on tax avoidance with financial distress as an intervening variable. The research population is all energy sector companies listed on the Indonesia Stock Exchange for the period 2018-2022. The sampling method in this study used purposive sampling by setting certain criteria according to the researcher's consideration. Data analysis in this study used multiple linear regression using the Eviews statistical program. The results of the study indicate that thin capitalization has a positive and significant effect on financial distress, profitability has a negative and significant effect on financial distress, liquidity has a negative and significant effect on financial distress, thin capitalization has no effect on tax avoidance, profitability has a negative and significant effect on tax avoidance, liquidity has no effect on tax avoidance, financial distress has a positive and significant effect on tax avoidance, financial distress is able to mediate the effect of thin capitalization on tax avoidance, financial distress is able to mediate the effect of profitability on tax avoidance, financial distress is able to mediate the effect of liquidity on tax avoidance.]]>
<![CDATA[ANALYSIS OF COMPANY VALUE ANTECEDENTS IN LQ45 INDEX COMPANIES 2018-2023 ]]>
<![CDATA[Reni Anggraeni]]>;
<![CDATA[Agung Budi]]>
<![CDATA[ Jurnal Comparative: Ekonomi dan Bisnis Vol 6, No 1 (2024): February ]]>
Publisher : <![CDATA[Univesitas Muhammadiyah Tangerang ]]>
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DOI: 10.31000/combis.v6i1.10900
<![CDATA[The aim of this research is to analyze the influence of investment decisions, funding decisions and dividend policies on the value of LQ45 index companies listed on the Indonesia Stock Exchange. The period used in this research is 5 (five) years, starting from 2018-2023. This research uses quantitative research. The population in this study was 45 companies listed on the LQ45 index during the research period. The sampling technique used was purposive sampling and a sample of 8 companies was obtained. The data analysis technique used is panel data regression. The research results show that investment decision variables have a partial and significant effect on company value. while company value has no influence on funding decisions and dividend policy.]]>
<![CDATA[EXPLORING THE RELATIONSHIP BETWEEN PREMIUM GROWTH, CLAIM EXPENSES, AND SOLVENCY: THE MEDIATING EFFECT OF PROFITABILITY ]]>
<![CDATA[Erfan, Erfan]]>;
<![CDATA[Indrabudiman, Amir]]>
<![CDATA[ Jurnal Comparative: Ekonomi dan Bisnis Vol 6, No 1 (2024): February ]]>
Publisher : <![CDATA[Univesitas Muhammadiyah Tangerang ]]>
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DOI: 10.31000/combis.v6i1.11147
<![CDATA[This study aims to examine the effect of premium growth and claim expenses on solvency levels with profitability as an intervening variable. This research uses a quantitative approach using secondary data. The population in this study were 18 insurance companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The sample used amounted to 14 insurance companies (consisting of 70 data) obtained using purposive sampling method. The results showed that: (1) premium growth has no significant effect on profitability; (2) claim expense has no significant effect on profitability; (3) premium growth has no significant effect on solvency level; (4) claim expense has no significant effect on solvency level; (5) profitability has a negative and significant effect on solvency level; (6) profitability is not able to mediate the effect of premium growth on solvency level; (7) profitability is not able to mediate the effect of claim expense on solvency level.]]>
<![CDATA[THE ROLE OF WORK MOTIVATION IN INFLUENCE ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) WITH JOB SATISFACTION AS AN INTERVENING VARIABLE ]]>
<![CDATA[Nasution, Donny Alnis]]>;
<![CDATA[Hasan, Muh]]>;
<![CDATA[Efendi, Reni Amelia]]>
<![CDATA[ Jurnal Comparative: Ekonomi dan Bisnis Vol 6, No 1 (2024): February ]]>
Publisher : <![CDATA[Univesitas Muhammadiyah Tangerang ]]>
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DOI: 10.31000/combis.v6i1.10906
<![CDATA[The purpose of this research is to determine the role of work motivation in influencing organizational citizenship behavior (OCB) with job satisfaction as an intervening variable in PT employees. Torabika Eka Semesta. This research uses an associative method with a quantitative approach. The sample was 103 people using questionnaire techniques. Descriptive statistical analysis and data evaluation with SEM-PLS for hypothesis testing. Data processing was assisted by Microsoft Excel and Warp PLS 7.0 software. Based on the test, the contribution of work motivation (X) to job satisfaction (Z) is 19.9%, while work motivation (X) and job satisfaction (Z) to Organizational Citizenship Behavior (OCB) (Y) is 30.6%. The effect size results of the influence of Work Motivation (X) on Organizational Citizenship Behavior (OCB) (Y) is 0.070 which is classified as weak, Work Motivation (X) on Job Satisfaction (Z) is 0.199 which is classified as medium, Job Satisfaction (Z) on Organizational Citizenship Behavior ( OCB) (Y) of 0.235 is classified as medium. The results of the analysis show that Work Motivation (X) has a positive and significant effect on Organizational Citizenship Behavior (OCB) (Y). Work Motivation (X) has a positive and significant effect on Job Satisfaction (Z). Work Motivation (X) has a positive and significant effect on Organizational Citizenship Behavior (OCB) (Y) through Job Satisfaction (Z). Job Satisfaction (Z) has a positive and significant effect on Organizational Citizenship Behavior (OCB) (Y). Therefore, Job Satisfaction can mediate the Effect of Work Motivation on Organizational Citizenship Behavior (OCB). The VAF calculation results show a value of 52.9412%, which is between 20%-80%, so job satisfaction is categorized as partial mediation.]]>
