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Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Published by Arka Institute
ISSN : 28305175     EISSN : 28306058     DOI : https://doi.org/10.55904/co-creation
Core Subject : Economy,
Economics, Econometrics & Finance
This journal covers various topics of economic and business activities, but is not limited to development topics and aspects of accounting and investment, including (but not limited to) the following topics: Economics, Monetary, Finance and Banking, Public Economics, Development Economics, Regional Economics, International Economics, Financial Accounting, Management Accounting, Public Sector Accounting, Sharia Accounting, Accounting Information Technology, Auditing, Capital Markets, Corporate Governance, Financial Management, Taxation , Management, Financial Management, Human Resource Management, Entrepreneurship, Taxation and Public Sector Accounting International Business, Accounting Information Systems, Financial Accounting Accounting, Management Behavior Accounting, Cooperatives and SMEs, Cooperatives and SMEs Accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 184 Documents
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Faktor-faktor yang mempengaruhi Tax Avoidance dengan nilai perusahaan sebagai variabel mediasi Dhinata, Monica; Jessica, Jessica; Dewi Fortuna, Putri; Allysya, Stefhanie
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 2 No. 1 (2023): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v2i1.811

Abstract

Tax avoidance is an effort by companies to minimize the tax burden that will be paid by taking advantage of existing loopholes in taxation. The objective of this study is to examine and analyze the factors that can influence tax avoidance with firm value as a mediating variable. This research aims at LQ45 issuers listed on the Indonesia Stock Exchange during the 2019-2021 period. This type of research is quantitative research. The population in this study amounted to 60 companies. The sampling method used was purposive sampling method and a sample of 34 companies was obtained with a total of 102 observations. The data analysis method used was multiple linear regression analysis and was processed using IBM SPSS AMOS 24 software. The results showed that partially ROA and DER did not have an effect on tax avoidance, company size has a negative effect on tax avoidance, and firm value as a mediating variable cannot mediate the relationship between ROA, DER, and firm size and tax avoidance. It can be concluded that ROA, DER, and company size are not factors that influence Tax Avoidance.
Pengaruh Kualitas Produk, Kualitas Pelayanan, dan Citra Merek Terhadap Minat Beli di Mixue Kelapa Dua Depok Alfa Rifzqi, Salman; Cyasmoro, Verry
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 2 No. 2 (2023): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v2i2.816

Abstract

The Purpose of this study was to examine the effect of product quality, service quality, and brand image on purchase intention at Mixue Kelapa Dua Depok with quantitative methods. This data was obtained by randomly distributing to 100 respondents at the Mixue Kelapa Dua Depok Outlet and by accidental sampling technique. This study applies multiple linear regression analysis methods including validity test, reliablity test, classic assumption test, coefficient of determination test (Rsquare), and hypothesis testing with the F test and t test. The result of the study stated that product quality, service quality, and brand image had a positive and significant effect on purchase intention at Mixue Kelapa Dua. The conclusion of this study shows that the Mixue Kelapa Dua outlet has a strong brand image for consumers in terms of product quality, and service quality so that it influences purchase intention, consumer can also give a good assessment of the Mixue Kelapa Dua Depok outlet.
Pengaruh Kualitas Produk, Promosi dan Persepsi Harga Terhadap Keputusan Pembelian di Subway Margonda Purba, Eva Yulyanti; Cyasmoro, Verry
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 1 No. 4 (2023): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v1i4.830

Abstract

This study aims to analyze the influence of Product Quality, Promotion and Price Perception on Purchasing Decisions at Subway Margonda using quantitative methods. The data in this study use primary data obtained by distributing questionnaires randomly to 100 Subway Margonda consumers with incidental sampling techniques. This study uses multiple linear regression analysis methods which include: validity and reliability tests, classical assumption tests, multiple regression analysis, determination coefficient analysis (R2), and hypothesis testing with t-tests and F-tests. The results of the study state that the product quality variable has a significant effect on purchasing decisions at Subway Margonda outlets. Also, the promotion and price perception variables have a positive and significant effect on purchasing decisions at Subway Margonda. It can be concluded that Subway Margonda has paid attention to the quality of its products and created ways to promote its products and price perceptions that are in accordance with the products offered.
Analisis SWOT Pada UMKM Donat Glaze Aprillia, Dwi Putri; Yunita, Tyna; Halimatusadi’ah, Halimatusadi’ah; Anjani, Nawang Dwi
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 3 No. 1 (2024): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v3i1.846

Abstract

Donat Glaze adalah produk menggunakan nilai menjadi pemanis yang cocok dikonsumsi oleh semua kalangan. Produk ini mengandung karbohidrat dengan tepung serta kentang tumbuk. Penelitian ini bertujuan untuk menganalisis Strength, Weakness, Opportunities, and Threats (SWOT) pada UMKM Donat Glaze. Metode perencanaan strategis yg digunakan buat mengevaluasi kekuatan, kelemahan, peluang dan ancaman yang dihadapi dalam suatu proyek atau perjuangan bisnis, atau buat mengevaluasi lini produk yg dimiliki serta bersaing. Metode penelitian yang digunakan yaitu studi literatur review. Hasil penelitian menunjukkan bahwa kekuatan produk ini yaitu tidak memakai bahan pengawet sehingga dijamin sehat, kelemahannya tidak menarik perhatian konsumen karena masih baru, peluangnya yaitu masih jarang penjual donat yang memperhatikan kesehatan dengan tidak memakai pengawet sedangkan ancamannya yaitu kosumen lebih mementingkan harga daripada kualitas yang sehat. Dapat disimpulkan bahwa Donat Glaze memiliki kekuatan dan peluang yang cukup bagus untuk berkembang.
Analisis pengaruh nilai ekspor, impor, dan inflasi terhadap kurs rupiah Utami, Novia Tri
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 2 No. 2 (2023): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v2i2.927

Abstract

Indonesia as a country rich in natural resources has better international trade performance in increasing the exchange rate. This study aims to determine the effect of exports, imports and inflation on the rupiah exchange rate per US dollar during 1987-2019. The data used are secondary data sourced from the World Bank, the method used is a quantitative approach by applying a time series data model. This is an error correction model or ECM (Error Correction Model). The results of this study indicate that exports and imports have a significant negative effect on the exchange rate in the short term and a positive effect in the long term, while inflation has a positive effect on the exchange rate in the long term and a negative effect in the short term. So it can be concluded that exports and imports only have a short-term effect on the exchange rate while inflation has a long-term effect on the rupiah exchange rate.
Analisis pembiayaan mikro UMKM dengan akad musyarakah mutanaqisah pada Bank Syariah Indonesia KCP Trunojoyo Bangkalan Syaifullah, Muhammad Ilham
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 2 No. 4 (2024): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v2i4.929

Abstract

This study was conducted with the aim of analyzing micro financing of MSMEs with the Musyarakah Mutanaqisah contract at Bank Syariah Indonesia, Trunojoyo Branch Office, Bangkalan. The research method used in this study is a qualitative descriptive method. Data collection techniques were carried out by observation and interviews. Based on the results of the study, it shows that in micro financing of MSMEs with the Musyarakah Mutanaqisah contract at Bank Syariah Indonesia, Trunojoyo Branch Office, Bangkalan through an agreement between the customer and the bank with an agreement on the assets or goods needed by the customer first, then the bank will conduct a field survey to the customer which will then be disbursed according to the approval of the head of the bank. It can be concluded that micro financing of MSMEs using the Musyarakah Mutanaqisah contract is a financing process for small and medium micro businesses through a financing agreement with a capital cooperation scheme for the purchase of goods or property in asset ownership with applicable sharia provisions.
Praktik pemasaran berjenjang Halal Network Internasional Herbal Penawar Alwahida Indonesia (HNI HPAI) Jakarta ditinjau dari aspek hukum ekonomi syariah Ardabili, Dadad
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 2 No. 2 (2023): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v2i2.935

Abstract

This study aims to explore and analyze the compensation system and networking model in the HNI HPAI business. So far, HNI HPAI is considered by some people to contain usury and money games in its practices. The opinions of Middle Eastern scholars and fatwas regarding the prohibition of MLM are the reasons for doubts about the HNI HPAI multilevel marketing business. The form of this research is library research with a comparative descriptive method through the fiqh and ushūl al-fiqh approaches. The triangulation method is also used to confirm the validity of the data sources and the results of interview research with related parties. The primary data sources used are data from documents and interviews related to the problem being studied. While secondary data sources are obtained from literature in the form of library data, both print media, research journals, DSN MUI Fatwas, and internet media. The results of the study show that some of the contracts used are the murābahah, wakālah bi al ujrah, and juʻālah contracts. In the HNI HPAI business, there were also no usury practices and money games or pyramid schemes. It can be concluded that HNI HPAI's multilevel marketing practices are in accordance with the principles of Islamic economic law, namely the fatwa issued by the DSN MUI.
Analisis efektivitas kerja karyawan PT PLN (Persero) dipengaruhi oleh kedisiplinan kerja dan lingkungan kerja Khumaeroh, Annisa Bella; Maulia, Indah Rizki
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 2 No. 3 (2023): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v2i3.949

Abstract

This study aims to analyze the influence of work discipline and work environment on the effectiveness of PT PLN (Persero) employees. The research method used is a quantitative correlational method. The sample was selected using the incidental sampling technique with 100 employees as respondents. Data collection using a Likert scale questionnaire via Google Form. The analysis method used is the multiple statistical analysis method. The results of this study indicate that work discipline and work environment simultaneously have a positive and significant influence on work effectiveness. It can be concluded that if work discipline and work environment increase, work effectiveness will also increase.
Pengaruh pertumbuhan aset, risiko bisnis, dan struktur modal terhadap profitabilitas perusahaan ritel yang terdaftar pada BEI periode 2017-2021 Zulfikar, Rayhan Hardian; Suherman, Suherman; Mahfirah, Titis Fatarina
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 2 No. 2 (2023): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v2i2.957

Abstract

This research aims to investigate the influence of asset growth, business risk, and capital structure on the profitability of retail companies listed on the Indonesia Stock Exchange (IDX) during the period 2017-2021. The study involves three variables: independent variables (asset growth, business risk, and capital structure), dependent variable (profitability), and control variables (liquidity, firm size, and activity ratio). The sampling method employed is purposive sampling. Data collection techniques involve accessing financial reports from the Indonesia Stock Exchange (IDX) website and the official websites of the companies. The analytical technique used is the panel data regression method. The partial results of this research indicate that asset growth does not significantly affect ROA, ROI, and ROE, while it significantly influences ROS positively. Business risk does not affect ROA, ROI, and ROS, whereas business risk significantly affects ROE positively. Capital structure does not affect ROA, ROE, and ROI, while it significantly influences ROS negatively. It can be concluded that increasing asset growth can affect the company's profitability.
Pengaruh motivasi kerja, lingkungan kerja, dan budaya organisasi terhadap kepuasan kerja para guru di Yayasan Nasa Professional School Depok Santika, Vireja; Wolor, Christian Wiradendi; Handaru, Agung Wahyu
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 2 No. 2 (2023): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v2i2.1003

Abstract

This study attempts to ascertain the potential impact of work motivation, work environment, and organizational culture on job satisfaction of teachers at Yayasan Nasa Professional School. This study uses a survey methodology with a quantitative orientation. The survey involved a population of 103 teachers from SMP, SMA, and SMK Putra Bangsa which are educational institutions affiliated with Yayasan Nasa Professional School. The sampling methodology uses saturated or census sampling, which means including every individual in the population in the sample. The methodology used for data analysis is multiple linear regression analysis. A significant and positive partial correlation was found between work motivation and job satisfaction, work environment and job satisfaction, and organizational culture and job satisfaction. The results of the study indicate that work motivation, work environment, and organizational culture all have a large and positive influence on job satisfaction. It can be concluded that with increasing work motivation, work environment and organization, job satisfaction will also increase.

Page 13 of 19 | Total Record : 184

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