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Jurnal Comparative : Ekonomi Dan Bisnis
Published by Universitas Muhammadiyah Tangerang
ISSN : -     EISSN : 27459632     DOI : DOI : 10.31000/combis
Core Subject : Economy,
Economics, Econometrics & Finance
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
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 168 Documents
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KONSERVATISME AKUNTANSI : LEVERAGE, LIKUIDITAS, PROFITABILITAS DAN UKURAN PERUSAHAAN Ogie Sanjaya; Muhammad Teguh Prasetyo; Ria Puspitasari; Ririen Nooraeni
Jurnal Comparative: Ekonomi dan Bisnis Vol 3, No 2 (2021): Jurnal Comparative: Ekonomi Dan Bisnis
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (439.305 KB) | DOI: 10.31000/combis.v3i2.7642

Abstract

The purpose of this study was to determine the effect of Leverage, Liquidity, Profitability and Company Size on Accounting Conservatism in food and beverage sub-sector companies on the Indonesia Stock Exchange (IDX). The research period used was 5 years, namely the period 2013-2017. The population of this study includes food and beverage companies listed on the Indonesia Stock Exchange for the 2013-2017 period. The sampling technique used purposive sampling technique. Based on the criteria set, the number of 9 companies is obtained. 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 results showed that partially Leverage and Liquidity had no effect on Accounting Conservatism, while Profitability and Firm Size had an effect on Accounting Conservatism.
PENGARUH WORK LIFE BALANCE DAN BURNOUT TERHADAP KEPUASAN KERJA KARYAWAN CV NUSANTARA LESTARI Tekni Megaster; Fida Arumingtyas; Amelia Trisavinaningdiah
Jurnal Comparative: Ekonomi dan Bisnis Vol 3, No 1 (2021): Jurnal Comparative: Ekonomi Dan Bisnis
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (936.617 KB) | DOI: 10.31000/combis.v3i1.4663

Abstract

AbstrakPenelitian ini bertujuan untuk menguji pengaruh work life balance dan burnout terhadap kepuasan kerja karyawan CV Nusantara Lestari, baik secara simultan maupun parsial. Penelitian ini adalah penelitian kuantatif. Sampel dalam penelitian ini sejumlah 65 karyawan CV Nusantara Lestari. Teknik pengambilan sampel yang digunakan adalah teknik sampling jenuh dengan cara semua populasi dijadikan sampel. Pengumpulan data primer diperoleh dari penyebaran kuesioner dan data sekunder diperoleh dari perusahaan. Teknik analisis yang digunakan adalah analisis regresi linear berganda dengan menggunakan software SPSS versi 25. Berdasarkan hasil penelitian menunjukan bahwa secara parsial work life balance () berpengaruh secara positif dan signifikan terhadap kepuasan kerja (Y) dan burnout (X2)  berpengaruh negatif dan signifikan terhadap kepuasan kerja (Y) pada karyawan CV Nusantara Lestari  . Ketiga variabel tersebut secara bersama-sama (simultan)  work life balance dan burnout berpengaruh positif dan signifikan terhadap kepuasan kerja pada karyawan CV Nusantara Lestari . Kata Kunci : Work Life Balance, Burnout, dan Kepuasan Kerja  
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) (Pada Perbankan Syariah di Indonesia Tahun 2011-2015) Ahmad Zaki Mubarok; Arry Eksandy
Jurnal Comparative: Ekonomi dan Bisnis Vol 2, No 1 (2020): Jurnal Comparative: Ekonomi Dan Bisnis
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (632.128 KB) | DOI: 10.31000/combis.v2i1.3108

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, profitabilitas, dan leverage terhadap pengungkapan Islamic Social Reporting (ISR). Ukuran perusahaan diukur dengan Ln (Total Assets), profitabilitas diukur dengan rasio Return on Assets (ROA), leverage diukur dengan Debt to Assets Ratio (DAR), dan pengungkapan Islamic Social Reporting (ISR) diukur dengan indeks ISR. Populasi dalam penelitian ini adalah seluruh perbankan syariah yang berbentuk Bank Umum Syariah (BUS) di Indonesia selama periode 2011-2015. Total sampel yang diuji sebanyak 8 BUS yang dipilih dengan teknik purposive sampling. Penelitian ini menganalisis indeks ISR melalui laporan tahunan bank dengan menggunakan metode content analysis. Teknik analisis data menggunakan regresi data panel dengan bantuan program Eviews 9.0. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan dan profitabilitas berpengaruh terhadap pengungkapan Islamic Social Reporting (ISR), sedangkan leverage tidak berpengaruh terhadap pengungkapan Islamic Social Reporting (ISR). Kata Kunci : Pengungkapan Islamic Social Reporting (ISR), Ukuran Perusahaan, Profitabilitas, dan Leverage
DETERMINASI PENILAIAN KINERJA DAN PEMBERIAN KOMPENSASI TERHADAP PRESTASI KERJA KARYAWAN Abdul Rauf
Jurnal Comparative: Ekonomi dan Bisnis Vol 3, No 2 (2021): Jurnal Comparative: Ekonomi Dan Bisnis
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (251.608 KB) | DOI: 10.31000/combis.v3i2.7435

Abstract

Penelitian ini dilakukan pada  PT. Voltras Travel menggunakan penilaian kinerja dan pemberian kompensasi sebagai variabel independen, dan prestasi kerja prestasi kerja karyawan sebagai variabel dependen. Tujuan penelitian ini untuk mengetahui determinasi penilaian kinerja dan pemberian kompensasi terhadap prestasi kerja karyawan. Peniltian ini menggunakan teknik sampel jenuh, yang berarti seluruh anggota populasi dalam hal ini karyawan PT. Voltras Travel yang berjumlah 35 orang. Data penelitian dikumpulkan dengan menggunakan kuesioner model skala likert. Uji validitas butir dihitung dengan memakai koefisien korelasi Product Moment, dan reliabilitas dihitung memakai koefisien Cronbach Alpha. Berdasarkan hasil penelitian didapatkan hasil sebagai berikut. pertama determinasi penilaian kinerja (X1) terhadap prestasi kerja (Y) hanya sebesar 7,1% dan sisanya 92,9% dipengaruhi faktor-faktor lain. Dari uji t didapatkan nilai thitung 1.587 < ttabel 1,692, yang berarti pengaruhnya tidak signifikan. Kedua besarnya kemampuan pemberian kompensasi mempengaruhi prestasi kerja sebesar 27,2% dan sisanya 72,8% dipengaruhi faktor-faktor lain. Dari uji t didapatkan nilai thitung 3.509 > ttabel 1,692, yang berarti pengaruhnya signifikan. Dan ketiga besarnya sumbangan penilaian kinerja dan pemberian kompensasi secara bersama-sama terhadap prestasi kerja karyawan 27,2% dan sisanya 72,8% dipengaruhi oleh variabel-variabel lain. Dan dengan perhitungan uji F didapatkan hasil Fhitung 5,983 > Ftabel 3,29 yang berarti signifikan.Kata kunci : Penilaian Kinerja, Pemberian Kompensasi, Prestasi Kerja Karyawan
PENGARUH NET WORKING CAPITAL, LEVERAGE, GROWTH OPPORTUNITY, LIKUIDITAS DAN CAPITAL EXPENDITURE TERHADAP CASH HOLDING (Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019) Mikrad Mikrad
Jurnal Comparative: Ekonomi dan Bisnis Vol 3, No 1 (2021): Jurnal Comparative: Ekonomi Dan Bisnis
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v3i1.4387

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh net working capital, leverage, growth opportunity, likuiditas dan capital expenditure terhadap cash holding. Populasi dalam penelitian ini terdiri dari perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2019. Sampel berjumlah 12 perusahaan yang digunakan dalam penelitian ini ditentukan oleh metode purposive sampling.Data yang digunakan adalah data sekunder. Analisis data dilakukan dengan statistik deskriptif menggunakan teknik analisis regresi data panel. Hasil empiris dari penelitian ini menunjukkan bahwa net working capital, growth opportunity, likuiditas dan capital expenditure tidak memiliki pengaruh yang signifikan secara statistik terhadap cash holding, sedangkan leverage memiliki pengaruh signifikan negatif terhadap cash holding.Kata kunci : Cash holding, Net working capital, Leverage, Growth opportunity, Likuiditas dan Capital expenditure
PURCHASE DECISION: E-PROMOTION AND SERVICE QUALITY Rauf, Abdul
Jurnal Comparative: Ekonomi dan Bisnis Vol 5, No 1 (2023): Jurnal Comparative: Ekonomi Dan Bisnis
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v5i1.7865

Abstract

This study aims to determine the effect of e-promotion and service quality on purchasing decisions. This type of research is quantitative research. The sample amounted to 60 respondents, with the data collection technique used was Nonprobability Sampling, the data analysis technique used SPSS version 21. The results showed that partially there was a positive and significant influence of the e-promotion variable on purchasing decisions with a tcount of 5.417> 2,000 t table, service quality had a positive and significant effect on purchasing decisions with a tcount of 5.207> 2,000 t table. Simultaneously the results of data processing show that e-promotion and service quality have a positive and significant effect on purchasing decisions, the Fcount value is 17.706> 3.16 Ftable. With the value of the multiple regression equation Y = 14.584 + 0.361 + 0.293. With a determination coefficient of 38.3%, the rest is influenced by other factors.  
KUALITAS PRODUK, FAKTOR BUDAYA DAN KEPERCAYAAN (TRUST) TERHADAP PERILAKU KONSUMEN PADA PT. HWA LIEN STEEL FACTORY DI KABUPATEN TANGERANG Siska Mayratih; Kusdianto Kusdianto; Isrok Isrok
Jurnal Comparative: Ekonomi dan Bisnis Vol 4, No 2 (2022): Jurnal Comparative: Ekonomi Dan Bisnis
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v4i2.7836

Abstract

The purpose of this study was to determine the effect of product quality, cultural factors and trust on consumer behavior at PT. Hwa Lien Steel Factory in Tangerang Regency. The sample in this study was 60 respondents at PT. Hwa Lien Steel Factory. The sampling technique used is probability sampling technique. Primary data collection was obtained from distributing questionnaires and secondary data obtained from companies. The analysis technique used is multiple linear regression analysis using SPSS version 26 software. The results of testing the hypothesis with the t test obtained empirical evidence that the product quality variable has a significant value of 10.773 > 2.003, the cultural factor variable has a significant value equal to the result value t count > t table i.e. 4.490 > 2.003, the trust variable has a significant value equal to the result value tcount > ttable, namely 3.088 > 2.003. It can be concluded that product quality, cultural factors and trust have a significant effect on customer behavior partially. The test results using the F test showed that product quality, cultural factors and trust in consumer behavior with a value of F = 79.152 with a probability significance level (0.000) <0.05. The coefficient of determination obtained is 0.799 . This means that 79.9% of variations in consumer behavior can be explained by variations of the four independent variables, namely product quality, cultural factors and trust. While the remaining 20.4% (100% - 79.9% = 20.1%) is explained by reasons other than the model.
ANALYSIS OF CAREER DEVELOPMENT TO IMPROVE EMPLOYEE PERFORMANCE AT TYPE C CUSTOMS AND EXCISE KPU SOEKARNO HATTA Ikhsannudin, Ikhsannudin; Ahyar, M Khairul; Suwandi, Eko; Nizami, Rachma; Muljadi, Muljadi
Jurnal Comparative: Ekonomi dan Bisnis Vol 5, No 1 (2023): Jurnal Comparative: Ekonomi Dan Bisnis
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v5i1.8075

Abstract

Employee career development at the Soekarno Hatta Customs and Excise KPU Type C based on educational background, education and training in position, and employee tenure. Factors that influence career development at the Soekarno Hatta Customs and Excise KPU Type C are Managerial Competence (managerial ability), Technical/functional Competence (technical ability), Creativity (creativity). Career paths can be passed by employees when the employee has high work performance as indicated by an increase in salary. A positive career attitude is carried out by the Soekarno Hatta Customs and Excise Commission Type C so that it is more in line with career demands and career opportunities that are consistent with the interests, values, needs and abilities of individuals. The career adaptability of the Type C KPU Customs and Excise Soekarno Hatta employees demonstrates the application of knowledge, expertise and the latest technology in their career paths. For the individual characteristics of Type C KPU Customs and Excise employees, Soekarno Hatta makes career choices on the basis of: Interests, Identity, Personality. Keywords: Career Development, Employee Performance, Education.
THE INFLUENCE OF CAREER DEVELOPMENT ON TEACHER PERFORMANCE AT BINONG PERMAI SMP Nurhidayah, Arvin Septian; Liastuti, Erlina; Muljadi, Muljadi
Jurnal Comparative: Ekonomi dan Bisnis Vol 5, No 1 (2023): Jurnal Comparative: Ekonomi Dan Bisnis
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v5i1.8076

Abstract

Education is one of the studies that has received much attention from scientists. This is because of its very strategic role in improving human resources, Islamic education also gets various kinds of attention, especially in various complex problems that require immediate handling. Teacher problems are in the spotlight, because teachers are the spearhead of any policy or related to education. It is the teacher who will carry out operationally all forms of pattern, movement and movement of change in the world of education. Given the great role of the teacher, teachers are required to pay maximum attention to the development and quality of education. But the problem is, the teacher's own condition has not supported much in that direction, both in terms of quality, professionalism, quantity, and welfare. This research is a qualitative research that aims to determine the effect of career development on teacher performance at SMP BINONG PERMAI. The results of this research indicate that career development is carried out based on qualifications, competence, performance appraisal and the needs of government agencies through mutation mechanisms, promotions in accordance with applicable regulations.Keywords: Career Development and Teacher Performance
INFLATION RATE, INTEREST RATE ON BANK INDONESIA CERTIFICATES AND GROSS DOMESTIC PRODUCT ON THE COMBINED STOCK PRICE INDEX Negara, Andi Kusuma; Nugrohojati, Erni Agung
Jurnal Comparative: Ekonomi dan Bisnis Vol 5, No 1 (2023): Jurnal Comparative: Ekonomi Dan Bisnis
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v5i1.8088

Abstract

The purpose of this research is to obtain empirical evidence of the influence of the inflation rate, interest rates on Bank Indonesia Certificates (SBI) and Gross Domestic Product (GDP). The independent variables used are inflation, SBI interest rates, and Gross Domestic Product (GDP). The dependent variable used is the Composite Stock Price Index (IHSG) policy. In this study, the macroeconomic factors used were the inflation rate, SBI interest rates and GDP. The data taken is the monthly closing price of each dependent and independent variable. The sampling method is 60 months of closing price data. The data used is secondary data with documentation data collection methods. The analytical tool used is multiple linear regression. The partial results of the study show that only GDP has a significant effect on the JCI on the IDX, while the inflation rate and SBI interest rates do not have a significant effect on the IHSG on the IDX. And simultaneously shows that the inflation rate, SBI interest rates and GDP have a significant effect on the IHSG on the IDX. Keywords: JCI, inflation rate, SBI interest rate, GDP. The purpose of this research is to obtain empirical evidence of the influence of the inflation rate, interest rates on Bank Indonesia Certificates (SBI) and Gross Domestic Product (GDP). The independent variables used are inflation, SBI interest rates, and Gross Domestic Product (GDP). The dependent variable used is the Composite Stock Price Index (IHSG) policy. In this study, the macroeconomic factors used were the inflation rate, SBI interest rates and GDP. The data taken is the monthly closing price of each dependent and independent variable. The sampling method is 60 months of closing price data. The data used is secondary data with documentation data collection methods. The analytical tool used is multiple linear regression. The partial results of the study show that only GDP has a significant effect on the JCI on the IDX, while the inflation rate and SBI interest rates do not have a significant effect on the IHSG on the IDX. And simultaneously shows that the inflation rate, SBI interest rates and GDP have a significant effect on the IHSG on the IDX. Keywords: JCI, inflation rate, SBI interest rate, GDP.

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