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Journal of Accounting Issues
Published by Scientia Integritas Utama
ISSN : 29856027     EISSN : 29855713     DOI : https://doi.org/10.56282/sar.v1i1.160
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Social Sciences
Journal of Accounting Issues is the premier journal for publishing articles reporting the results of accounting research and explaining and illustrating related research methodology. It publishes two issues per year in June and December
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 19 Documents
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FORMULATION OF THE NEW BUSINESS MODEL CANVAS BCA KIMA BRANCH WITH INTEGRATING THE DYNAMIC CAPABILITY STRATEGY TO ACHIEVE OPTIMAL PERFORMANCE Junalt Imanuel Machelt
Journal of Accounting Issues Vol. 2 No. 1 (2023): Journal of Accounting Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/sar.v2i1.380

Abstract

In today's competitive banking industry, BCA Branch Banking needs to formulate a competitive strategy to achieve optimal performance. This study aims to describe the current business strategy of the BCA Industrial Estate branch, and examine the dynamic capabilities possessed by the branch whether it is able to identify strengths, weaknesses, opportunities and threats that exist. This research is a type of strategic design research based on scientific analysis and argumentation. Data collection uses primary data and secondary data. In terms of methods or techniques of data collection, data collection techniques are carried out by observation, interviews through key informants and documentation. Primary and secondary data analysis used a qualitative approach to Business Model Canvas, dynamic capability analysis and SWOT analysis. The results of this study indicate that the branch's current business strategy needs to be reformulated into a New Business Model Canvas. Then from the results of the dynamic capability analysis it shows that the branch has not been able to optimize its dynamic capabilities to identify existing strengths, weaknesses, opportunities and threats so that BCA Kima Branch needs to carry out improvement strategy to be able to identify market opportunities, capture existing opportunities, and combine and reconfigure existing assets to achieve optimal performance.
APPLICATION OF STRATEGIC MANAGEMENT AS A RISK MANAGEMENT APPROACH IN THE FINANCIAL INDUSTRY Eriek Alfianza Monde
Journal of Accounting Issues Vol. 2 No. 1 (2023): Journal of Accounting Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/sar.v2i1.420

Abstract

Strategic management will help companies to make the best decisions, assist companies in preventing new problems, increase interaction at all levels, while helping company performance to be more effective, promote healthy and superior competition, and maximize resources. Management strategies are effectively implemented in companies related to financial industry and risk management. In implementing the strategic management process related to risk management, there are several things that must be considered by companies including recognizing the environment, formulating strategies, implementing strategies, and evaluating strategies. This research uses literature study. In obtaining research data, collecting, analyzing and organizing, every article and book obtained as research material. The research method applied is a qualitative method with a type of literature review (literature review) in which the researcher seeks to collect the data obtained and understand the theories from some of the previous literature related to the research. The results of the study show that strategic management is effective in managing risk in the financial industry when the strategic management process can be implemented properly. The risk management process includes: 1. Recognizing the environment in which companies are required to collect, research and provide information as a strategic objective. Indirectly, the introduction of the environment helps to analyze the internal and external teams influencing the company. Financial risk can be minimized if there is sufficient information related to the feasibility of granting credit to prospective customers. This information can be obtained through the prospective customer's business environment through payment ability or liquidity. The information obtained will be analyzed by the credit worthiness section. 2. Formulate a strategy related to determining an action in achieving the goals and objectives of the organization. Companies are required to be able to make decisions that are considered strategic for business progress. Risk management that is not optimal will have an impact on the achievement of short and long term company goals. 3. Implementing a strategy in which the company must be able to create an effective organizational structure to create a comfortable environment. With a clear organizational structure, each employee will have a good job description. Placement of employees in accordance with the specifications on the job description will minimize the financial risk that occurs. This is because employees have good competence in making creditworthiness analysis. 4. Evaluation of the strategy in which the company must evaluate and assess the internal and external environment. Evaluation helps the company to assess the success or failure of the strategy that has been formulated by the company. Evaluation of the creditworthiness of prospective customers will minimize financial risk. Errors in evaluating creditworthiness will result in losses on accounts receivable which will have an impact on company profitability.
THE INFLUENCE OF SERVICE QUALITY, PRICE, LOCATION ON PURCHASING DECISIONS (Consumer Studies RM. Coto Makassar 3 &; Seafood in Takalar County) Muh. Asbar
Journal of Accounting Issues Vol. 2 No. 2 (2023): Journal of Accounting Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/sar.v2i2.423

Abstract

Muh. Asbar, Sohra Syam, Wisnu Tri Sardi. 2023. The purpose of the study is to evaluate how RM's buying decision is affected by service quality, cost, and location. seafood from Takaral Regency and Kotoma Kassar 3. There were one hundred buyers or consumers present. In this work, the transverse sampling approach was employed in conjunction with the Lemeshow equation as a sample methodology. The information used is the survey's raw data. Utilize multiple regression analysis to analyze your data. Using the SPSS version 25 program, examine the survey's results. The computed value of 3.590 is more than Table 1.984 since the outcomes of processing QoS data have a substantial influence on purchasing decisions, and the crucial value of 0.001 is less than 0.05 (0.0010.05) because of this. If the calculated value is -0.930 (less than Table 1.984) and the significant value is 0.355 and more than or 0.05 (0.3550.05), the processing of price data has no impact on the purchase decision. The outcome of processing location data for a calculated value of 1.080 less than ttable 1.984 and a significant value of 0.283 (0.2830.05) larger than or 0.05 also suggests that location has no bearing on consumers' purchasing decisions.
Business Development Plan for Surya Super Crab Restaurant in Makassar City Syamsul Bahri Hunou
Journal of Accounting Issues Vol. 2 No. 2 (2023): Journal of Accounting Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/sar.v2i2.424

Abstract

The seafood restaurant had become an important segment in the culinary industry that was continuously growing. The consumption of seafood has been increasing globally as people have been increasingly appreciating the unique flavors, health benefits, and culinary experiences offered by seafood dishes. This research aimed to develop the appropriate business development strategy, including opening new branches with minimal capital. The research method used was a qualitative descriptive analysis method supported by quantitative analysis based on primary and secondary data. Primary data was obtained through interviews with business owners and customer surveys. Secondary data was obtained from literature reviews, including books, articles, journals, websites, and social media. The customer empathy mapping analysis results showed that Surya Super Crab Restaurant customers had been highly engaged with social media. The analysis of the business model canvas indicated that certain business model components had required additional development. The financial feasibility of the business, based on the Net Present Value (NPV) of Rp Rp. 126.186.850, Internal Rate of Return (IRR) of 25,45%, and Payback Period (PP) of 4 years and 1 month, demonstrated that all financial feasibility requirements had been met.
BUSINESS STRATEGIES AND INNOVATION ON COMPETITIVE ADVANTAGE OF SMEs Ahmad Zaini
Journal of Accounting Issues Vol. 2 No. 2 (2023): Journal of Accounting Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/sar.v2i2.425

Abstract

In the face of a dynamic and competitive environment, SMEs must figure out how to remain competitive. This has to do with SMEs' future growth and survival. The purpose of this study was to investigate how innovation and business strategy affect competitive advantage. 68 questionnaires were used to gather information. In the Makassar city fresh market, 68 SME owners received a total of questionnaires. the probability sampling approach used to select the sample. Multiple Linear Regression with SPSS version 23 was used to analyze the data. Business strategy and innovation have a positive and significant impact on competitive advantage, according to this study's findings.
THE INFLUENCE OF WORKLOAD AND INDIVIDUAL CHARACTERISTICS ON THE PERFORMANCE OF NURSES IN BUMI MASSENREMPULU GENERAL HOSPITAL, ENREKANG DISTRICT THROUGH BURNOUT AS AN INTERVENING VARIABLE Abdul Halid Latif; Idayanti Nursyamsi; Andi Nur Baumassepe
Journal of Accounting Issues Vol. 2 No. 2 (2023): Journal of Accounting Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/sar.v2i2.432

Abstract

The purpose of this study was to provide an overview of how the influence of workload and individual characteristics on the performance of nurses at the Bumi Massenrempulu General Hospital, Enrekang Regency, through burnout as an intervening variable. This research is categorized as explanative research using a quantitative approach. This is intended to be able to describe or describe in a systematic, factual and accurate manner the object under study. Descriptive research with a quantitative approach aims to describe systematically and analytically about the characteristics of an individual, symptom, condition or certain groups between a symptom and other symptoms in society. The results of this study are: 1) Workload has an effect on burnout, this proves that a high workload will increase burnout, this is indicated by the path coefficient value of 0.288 and the t-statistic value of 2.815. This value is greater than t-table (1.983); 2) Individual characteristics affect burnout, this proves that having high individual characteristics will increase burnout, this is indicated by the path coefficient value of 0.521 and the t-statistic value of 6.525. This value is greater than t-table (1.983); 3) Workload affects performance, this proves that a high workload can also improve nurse performance, this is indicated by the path coefficient value of 0.388 and the t-statistic value of 3.803. This value is greater than t-table (1.983); 4) Individual characteristics do not affect performance, this proves that high individual characteristics will not always improve nurse performance, this is indicated by the path coefficient value of 0.118 and the t-statistic value of 1.137. This value is smaller than t-table (1.983); 5) Burnout affects performance, this proves that high burnout will reduce nurse performance, this is indicated by the path coefficient value of 0.629 and the t-statistic value of 6.091. This value is greater than t-table (1.983); 6) Workload has an indirect effect on performance through burnout, if the workload is high it will improve the performance of nurses if there is a change in burnout in a more positive or better direction, this is indicated by the path coefficient value of 0.181 and the t-statistic value of 2.889. This value is greater than t-table (1.983); 8) Individual characteristics have an indirect effect on performance through burnout, if individual characteristics are high it will improve nurse performance if there is a change in burnout in a more positive or better direction, this is indicated by the path coefficient value of 0.327 and the t-statistic value of 3.935 . This value is greater than t-table (1.983). 983); 8) Individual characteristics have an indirect effect on performance through burnout, if individual characteristics are high it will improve nurse performance if there is a change in burnout in a more positive or better direction, this is indicated by the path coefficient value of 0.327 and the t-statistic value of 3.935 . This value is greater than t-table (1.983). 983); 8) Individual characteristics have an indirect effect on performance through burnout, if individual characteristics are high it will improve nurse performance if there is a change in burnout in a more positive or better direction, this is indicated by the path coefficient value of 0.327 and the t-statistic value of 3.935 . This value is greater than t-table (1.983).
AN INDEPENDENT TAXATION AUTHORITY IN THE FORM OF A STATE REVENUE AGENCY IN A STUDY Rahutama Yusuf Ardiansyah
Journal of Accounting Issues Vol. 2 No. 2 (2023): Journal of Accounting Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/sar.v2i2.434

Abstract

In an evolving global context, the need for a State Revenue Agency separate from the Ministry of Finance is increasingly urgent. This separation of functions will provide a strong foundation in improving the state revenue system and the management of state finances, and reduce the risk of corruption and misuse of state finances. Therefore, immediate steps should be taken to establish an independent State Revenue Agency to meet the increasingly complex challenges and demands of the times. Several theories support the establishment of an independent tax and revenue authority. Agency principle theory explains the importance of separating tax functions from other government agencies to avoid conflicts of interest and ensure efficient tax collection. Public choice theory also underlines the need for an independent authority to prevent political intervention that could potentially harm the public interest. The research method which includes literature study, comparative analysis, interviews, qualitative analysis, and normative approach will provide a comprehensive understanding of independent tax and revenue authorities and their implications in state financial management. Despite difficult challenges and obstacles, the establishment of an independent revenue agency authority remains possible with strong political support, consensus, and commitment to improving transparency, accountability, and efficiency in the management of state finances. In conclusion, the independence of tax and revenue authorities plays a crucial role in the management of state finances. Efficiency, transparency, accountability, and public trust are the main benefits that can be gained from this independence. Although there are challenges in implementing it, measures to separate the taxation function from political interference and other parties' interests should be championed to ensure optimal state revenue collection and fair distribution of the tax burden for all citizens.
THE EFFECT OF GROWTH OPPORTUNITY, LEVERAGE, AND DIVIDEND ON INVESTMENT DECISIONS IN INDUSTRIAL SECTOR COMPANIES BEI REGISTERED PHARMACY PERIOD 2015-2019 Muhanniah; Muhammad Ali; Erlina Pakki
Journal of Accounting Issues Vol. 2 No. 2 (2023): Journal of Accounting Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/sar.v2i2.435

Abstract

The organization's management is required to make a number of financial decisions, including investment decisions. For making investment decisions, factors from within the company, like growth potential, leverage, and dividends, are taken into account in this study. This study proposes to examine the effects of growth potential, leverage, and dividends on investment decisions. Companies that have become public and are listed in Indonesia for the years of 2015 to 2019 a company called the primary focus of this researcher's research in the pharmaceutical industry area was exchange. The methodology employed is secondary data research with a quantitative approach. Purposive sampling was used, and a sample size of 35 enterprises was used. Multiple-linear-regression is the approach taken to analyze the data. According to the study's conclusions, it is obvious that.
ANALISIS EFEKTIVITAS PENGELOLAAN KREDIT TERHADAP PROFITABILITAS (STUDI KASUS PADA KKHB DI JAKARTA PUSAT) Simanullang, Rumia; Rakhmat
Journal of Accounting Issues Vol. 3 No. 1 (2024): JOURNAL OF ACCOUNTING ISSUES
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/sar.v3i1.546

Abstract

Koperasi simpan pinjam memberikan fungsi kepada masyarakat sebagai sarana dalam pinjaman yang lebih mudah dibandingkan dengan bank, maka hal tersebut tidak terlepas dari prosedur pemberian kredit yang baik sehingga profitabilitas koperasi pun tetap berkembang untuk tetap memberikan kesejahteraan kepada para anggotanya. Penelitian ini bertujuan untuk mengetahui efektivitas dari prosedur pemberian kredit yang telah dijalankan oleh KKHB serta melihat pengaruh terhadap profitabilitas koperasi. Metode penelitian yang dipakai dalam penelitian ini adalah analisis deskriptif, dimana penulis mengumpulkan data-data yang kemudian diolah dan dianalisa. Penelitian ini juga menyertakan analisis dalam bentuk kuantitatif dengan menggunakan Analisis Tren. Analisis Tren digunakan untuk menganalisa perkembangan nilai Pengabulan Pinjaman, nilai Pengembalian Pinjaman, nilai perbandingan Piutang Tak Tertagih terhadap total Piutang Anggota. Kemudian dilakukan pengujian terhadap profitabilitas dengan menganalisa perkembangan nilai Sisa Hasil Usaha (SHU) Setelah Pajak. Hasil dari penelitian ini adalah dimana prosedur pemberian kredit yang telah dijalankan oleh KKHB sudah baik dengan diterapkannya prinsip TUKKEPAR dan 3RM, namun belum efektif. Hal tersebut dapat terlihat dalam pengujian tren bahwa selama tahun 2019 sampai dengan 2023 nilai piutang tak tertagih tidaklah lebih dari 1,5% dari total piutang anggota, sehingga hal tersebut berpengaruh terhadap profitabilitas dengan melihat perkembangan nilai Sisa Hasil Usaha (SHU) yang selalu mengalami peningkatan.

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