Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
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
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159 Documents
<![CDATA[Pengaruh kualitas produk, citra merek dan persepsi harga terhadap keputusan pembelian motor chopper di AFR Seniman Custom Bike ]]>
<![CDATA[Anugrah Putra, Iqro]]>;
<![CDATA[Vitaharsa, Leonardo Indra]]>
<![CDATA[ Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 1 No. 2 (2022): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[ARKA INSTITUTE ]]>
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DOI: 10.55904/cocreation.v1i2.392
<![CDATA[In study to determine product quality, brand image and price perception of purchasing decisions using multiple linear regression. The study was conducted by quantitative methods have population in study are AFR Seniman Kustom Bike consumers spread across the Greater Jakarta area. The sampling technique used was non-probability sampling and accidental sampling method. The distribution of this research instrument is 100 respondents and is carried out using a Likert Scale. The analysis is carried out through several stages such as testing classical assumptions (normality, heteroscedasticity, linearity and multicollinearity) using the SPSS version 28 application. Product quality significantly influences purchasing decisions. Meanwhile, brand image has no significant effect on purchasing decisions. And the price perception significantly influences the purchasing decision. So, it can be conclude that simultaneously product quality, brand image and price perception together influence purchasing decisions at AFR Seniman Kustom Bike.]]>
<![CDATA[Analisis kinerja keuangan sesudah dan sebelum di akuisisi ]]>
<![CDATA[Damayanti, Alfina]]>;
<![CDATA[Ning Tiyas, Anggun Cahya Dwi]]>;
<![CDATA[Wulan, Mei Asrining]]>;
<![CDATA[Fadila, Riska Ayu]]>
<![CDATA[ Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 3 No. 1 (2024): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[ARKA INSTITUTE ]]>
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DOI: 10.55904/cocreation.v3i1.504
<![CDATA[Tujuan dari penelitian ini adalah untuk mengetahui bagaimana kinerja keuangan PT. Kalbe Farma Tbk. Penelitian ini berdasarkan pada pendekatan deskriptif kuantitatif. Informasi dalam penelitian ini menggunakan data laporan keuangan tahunan PT Kalbe Farma Tbk periode 2009-2015 untuk mengetahui apakah terdapat perbedaan antara sebelum dan sesudah akuisisi dengan menggunakan analisis rasio keuangan, antara lain: Current Ratio, Quick Ratio, Debt to Rasio Ekuitas, Pengembalian Aset, ROE (Return on Equity) dan Perputaran Total Aset. Hasil analisis deskriptif menunjukkan bahwa rasio laporan keuangan mengalami penurunan setelah akuisisi. Dalam statistik Paired Samples T-test, ditemukan bahwa tidak ada perbedaan yang signifikan untuk semua rasio keuangan sebelum dan sesudah akuisisi. Dapat disimpulkan bahwa kinerja keuangan tidak dipengaruhi oleh akuisisi sebelum maupun sesudah akuisisi.]]>
<![CDATA[Pengaruh promosi, gaya hidup dan kemudahan penggunaan terhadap keputusan pembelian konsumen menggunakan jasa ShopeeFood pada Aplikasi Shopee ]]>
<![CDATA[Al-Farabi, Muhammad Riza]]>;
<![CDATA[Parhusip, Austin Alexander]]>
<![CDATA[ Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 1 No. 3 (2022): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[ARKA INSTITUTE ]]>
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DOI: 10.55904/cocreation.v1i3.513
<![CDATA[Purchasing decisions are consumer behavior, both individuals and households, in making final purchases in the form of products for personal consumption. The purpose of this study is to identify and analyze how promotions, lifestyles and ease of use influence purchasing decisions using ShopeeFood services on the Shopee application (Case study: students of the main potential university). The technique used in sampling is Random Sampling with a sample size of 152 respondents based on the Slovin formula and for data processing using SPSS.25. Based on the results of the analysis, it can be seen that the three variables used in this study have a positive and significant influence on purchasing decisions. It can be concluded that the variation of factors between the variables of promotion, lifestyle and ease of use together are able to explain the influence on purchasing decisions and the rest is explained by other variables that are not studied or outside the model.]]>
<![CDATA[A systematic literatur review of remuneration non-wage and OCB ]]>
<![CDATA[Pramita, Cindy]]>
<![CDATA[ Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 1 No. 3 (2022): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[ARKA INSTITUTE ]]>
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DOI: 10.55904/cocreation.v1i3.519
<![CDATA[This systematic literature review aims to summarize some a study of remunation non-wage and the effects of his OCB. Methodology/Approach - This study preferred report items for literature search methods. systematic review and meta-analysis (PRISMA), From a study on the impact remuneration of non-wage on OCB in other words Google Scholar. 198 records total filter using data inclusion criteria to get 30 data those who meet the certification criteria. Result - Finding 45 hypotheses related to remuneration non-wage and OCB. Based on impact and functional data these variables are grouped into four. That is, it has positive significance. Influential variables, unaffected variables, mediator variables. Novelty/Value - Different studies related to different types of fringe benefits should be categorized against OCB in the last 5 years from 2017 to 2022. Dates are used in this systematic literature review from journals indexed by Scopus. Result - A systematic literature review found that providing non-remuneration, in addition to base salary, can affect organizational citizenship behavior from a job. because Employees can do more than just volunteer so they see value in non-wage remuneration can minimize work stress as well as increase work motivation. It can be concluded that non-wage labor costs can affect an organization's civic behavior.]]>
<![CDATA[Pengaruh audit internal dan efektifitas pengendalian internal terhadap deteksi fraud pada perumda air minum wair pu’an Kabupaten Sikka ]]>
<![CDATA[Aurelia, Pipiet Niken]]>;
<![CDATA[Dilliana, Siktania Maria]]>;
<![CDATA[Lamawitak, Paulus Libu]]>;
<![CDATA[Sanga, Konstantinus Pati]]>
<![CDATA[ Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 1 No. 3 (2022): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[ARKA INSTITUTE ]]>
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DOI: 10.55904/cocreation.v1i3.520
<![CDATA[This study aims to determine the effect of internal audit and the effectiveness of internal control on fraud detection at PERUMDA Air Minum Wair Pu'an, Sikka Regency. The data collection technique in this study used a questionnaire survey distributed to 33 employees which were then processed using the SPSS program. The analysis method used to test the hypothesis is multiple linear regression analysis. The results of the t statistical test (partial) show that internal audit (X1) has no significant effect on fraud detection (Y) and the effectiveness of internal control (X2) has a significant effect on fraud detection (Y). And based on the F statistical test (simultaneous) shows that internal audit (XI) and Internal Control Effectiveness (X2) together have a significant effect on fraud detection (Y). It can be concluded that internal control in PERUMDA Air Minum Wair Pu'an, Sikka Regency greatly affects the level of fraud in the company, the more effective the internal control system implemented in an entity, the lower the tendency of fraud that may occur.]]>
<![CDATA[Pengaruh tekanan eksternal, komitmen manajemen dan aksesibilitas terhadap transparansi pelaporan keuangan ]]>
<![CDATA[Rahim, Serlyna]]>;
<![CDATA[Suwandi, Suwandi]]>
<![CDATA[ Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 1 No. 3 (2022): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[ARKA INSTITUTE ]]>
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DOI: 10.55904/cocreation.v1i3.521
<![CDATA[This study aims to determine the effect of external pressure, management commitment and accessibility on transparency of financial reporting. In this study, researchers examined the transparency of financial reporting in Regional Apparatus Organizations (OPD) of Gresik Regency using independent variables, namely external pressure, management commitment and accessibility. Sampling was carried out using the purposive sampling method and the number of samples was 25 OPDs. The primary data collection method used was the questionnaire method with several predetermined criteria. The media used for data collection was by sending via Google from those who had previously requested permission and assistance from each related OPD to distribute research questionnaires to employees who carry out administration in OPDs who were considered to meet certain criteria. The data analysis technique used in this study was SEMPLS. The results of hypothesis testing in this study indicate that external pressure and accessibility have an effect on transparency of financial reporting. It can be concluded that the better the access given to stakeholders to access regional financial information, the better the transparency of the regional government's financial reporting.]]>
<![CDATA[Analisis laporan realisasi anggaran sebagai penilaian terhadap kinerja keuangan pada kantor inspektorat pembantu wilayah kerja Jakarta Barat ]]>
<![CDATA[Gurhanawan, Gurhanawan]]>
<![CDATA[ Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 2 No. 3 (2023): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis ]]>
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DOI: 10.55904/cocreation.v2i3.527
<![CDATA[Budget Realization Report is a form of financial report issued by the government or agency before making a balance sheet report and cash flow report. The purpose of this study is to analyze the inspectorate's budget realization report consecutively from 2020 - 2022 by looking at three aspects, namely spending variants, economic levels and spending efficiency ratios. This study uses a quantitative descriptive method, in which the data collected is compiled, analyzed and interpreted by describing the results obtained. The results of the analysis show that the financial performance of the Assistant Inspectorate for the West Jakarta Working Area has increased significantly. So it can be concluded that the financial performance of the Assistant Inspectorate for the West Jakarta Working Area can be said to be good.]]>
<![CDATA[Analisis kebangkrutan dengan metode altman z-score, springate, zmijewski dan grover PT. Matahari department store tbk tahun 2016-2021 ]]>
<![CDATA[Oktaviani, Reza Yetri]]>;
<![CDATA[Yanti, Mahardini Syahputri]]>
<![CDATA[ Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 1 No. 1 (2022): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[ARKA INSTITUTE ]]>
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DOI: 10.55904/cocreation.v1i1.558
<![CDATA[This study aims to determine the potential for bankruptcy at PT. Matahari Department Store Tbk., which is measured using the methods, namely the Altman Z-score method, the Springate method, Zmijewski, and Grover. The results of this study are all financial reports of PT Matahari Department Store Tbk., The samples used were taken from the balance sheet and income statement in 2016-2021. The analysis techniques used are the Alman Z-score, Springate, Zmijewski, Grover discriminants. The results obtained during the 6-year period studied at PT Matahari Department Store Tbk showed that in 2020 it had the potential to go bankrupt, but it can be concluded that in general in the 2016-2021 period it was in a healthy condition.]]>
<![CDATA[Implementation of corporate income tax accounting in an efffort to encourage corporate taxpayer compliance ]]>
<![CDATA[Firdaus, Evan]]>;
<![CDATA[Lestarie, Lieta Chiayu]]>
<![CDATA[ Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 1 No. 1 (2022): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis ]]>
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DOI: 10.55904/cocreation.v1i1.577
<![CDATA[This paper aims to describe the implementation of tax accounting for corporate income tax and efforts to encourage corporate taxpayer compliance at the West Java Dispenda Big Family Cooperative. The method used is a case study with a quantitative approach, and the data collection used interview technique and documentation. Based on the results of the writing, the West Java Dispenda Big Family Cooperative has far used Final Income Tax calculation rate of 0.5% for Corporate Income Tax. The author has made comparison of Cooperative PHU Report 2018 - 2020 which has been carried out fiscal reconciliation. With the results of the analysis, the rate is more profitable if you use the calculation rate based on PP Number 23 of 2018 concerning Income Tax with a final rate of 0.5% of Taxable Income. So far, KKBD West Java has never been Underpaid and has always been on time in paying its taxes and reporting Tax Returns. Because the West Java KKBD only uses Commercial Financial Statements, the tax fee is quite large, and must make Fiscal Financial Statements. It can be concluded that can be done in order to ease the tax burden by utilizing tax incentives provided by the government.]]>
<![CDATA[Pengaruh brand image dan celebrity endorser terhadap minat beli produk skincare Ms Glow ]]>
<![CDATA[Tambunan, Sayyidatul Aulia]]>;
<![CDATA[Parhusip, Austin Alexander]]>
<![CDATA[ Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 1 No. 4 (2023): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis ]]>
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DOI: 10.55904/cocreation.v1i4.625
<![CDATA[This study aims to determine the effect of brand image and celebrity endorser on purchasing interest in MS Glow skincare products among students of the Management Study Program, Faculty of Economics and Business, Potensi Utama University. This type of research is quantitative using descriptive statistical methods and using the Slovin method sampling technique. The data used in this study are primary data with a sample size of 225 respondents of students of the Management Study Program, Potensi Utama University. The analysis technique used is multiple linear regression analysis. Based on the results of the study, it simultaneously shows that the brand image and celebrity endorser variables have a significant and positive effect on consumer purchasing interest. And through the test results, it can be seen that the Adjusted R determination coefficient value shows that the purchase interest variable can be explained by the brand image and celebrity endorser variables while the rest can be explained by other factors not discussed in this study. It can be concluded that the better the brand image and celebrity endorser, the greater the purchase interest obtained in MS Glow products.]]>
