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Jurnal Ilmiah Akuntansi Keuangan dan Bisnis
Published by Universitas Medan Area
ISSN : -     EISSN : 28301684     DOI : https://doi.org/10.31289
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) is focuses on the publication of the results of scientific research related to fields. This article is published in the internal and external academic community of the University of Medan Area (UMA), especially in the field of Accounting and Business. Published articles are the results of research articles, studies, or critical and comprehensive scientific studies on important issues related to the field of Accounting and Business. Publication in May and November.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 48 Documents
 1   2   3   4   5 
Bauran Pemasaran 7P Pada Restoran Cepat Saji KFC dan McD dalam Konteks Kepuasan Pelanggan Hidayattullah, Imam; Fantasia, Immanuel Fabian; Munir, Misbakul; Imanuel, Nicholas Andika; Sirait, Witro Sardani Putra
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 3, No 1 (2024): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jbi.v3i1.4112

Abstract

Restoran cepat saji merupakan salah satu bisnis kuliner yang memiliki pasar cukup besar dan cakupan yang luas. Semakin besar pasar maka akan semakin ketat juga persaingannya. Untuk menghadapi persaingan tersebut, maka dilakukan bauran pemasaran sebagai alat pendorong tingkat kepuasan pelanggan. Saat ini terdapat 2 restoran cepat saji sejenis yang mempunyai nama dan pasar cukup besar, yaitu KFC dan McD.  Artikel ini bertujuan untuk melakukan analisis bauran pemasaran dengan metode 7P pada dua restoran cepat saji KFC dan McD. Masalah difokuskan pada dampak kepuasan pelanggan terhadap meningkatnya permintaan dan laba bagi bisnis. Data-data dikumpulkan dengan metode kuantitatif melalui penyebaran kuesioner dalam bentuk skala likert. Kajian ini menyimpulkan bahwa pada objek KFC, variabel fisik, tempat, promosi, dan orang tidak memiliki hubungan terhadap kepuasan pelanggan dan pada McD variabel proses yang tidak memiliki hubungan terhadap kepuasan pelanggan.
Pemasaran di Era Digital: Pengaruhnya terhadap Keputusan Pembelian Pelanggan Pesenjama Coffee Medan Maulana, Agung; Lubis, Adelina; Effendi, Ihsan
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 2, No 2 (2023): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jbi.v2i2.2935

Abstract

Penelitian ini bertujuan untuk mengetahui apakah social media marketing dan word of mouth mempunyai pengaruh terhadap keputusan pembelian. Populasi yang digunakan dalam penelitian ini yakni 300 pelanggan Pesenjama Coffe. Penelitian ini menggunakan sebanyak 75 responden, dengan menggunakan rumus slovin sebagai teknik pengambilan sampelnya. Pengujian hipotesis dalam penelitian ini menggunakan analisis statistik yang terdiri dari uji validitas, uji reliabilitas, uji asumsi klasik, regresi linear berganda, uji F, uji t dan koefisien determinasi (   ) dengan   ,menggunakan software SPSS (Statistic Product and Service Solution). Data penelitian bersumber dari data primer dan diambil dengan cara menyebar kuesioner. Hasil penelitian menunjukkan bahwa terdapat hubungan antara variabel independen yaitu social media marketing dan word of mouth terhadap variabel dependen keputusan pembelian. Variabel social media marketing diperoleh thitung (3,926) ttabel (1,669) dengan nilai signifikansi sebesar 0,000 0,05 dan untuk variabel word of mouth diperoleh thitung (13,316) ttabel (1,669) dengan nilai signifikan sebesar 0,000 0,05. Sehingga dapat disimpulkan social media marketing dan word of mouth berpengaruh positif signifikan terhadap keputusan pembelian Pesenjama Coffe. Dan uji F diperoleh dengan nilai fhitung ftabel (3,852 3,12) dengan probabilitas signifikan jauh lebih kecil dari 0,05 maka Ho di tolak dan Ha diterima. Sehingga dapat disimpulkan bahwa variabel social media marketing (X1) dan word of mouth (X2) secara simultan berpengaruh terhadap variabel keputusan pembelian (Y).
Analisis SWOT Terhadap Strategi Pemasaran (Studi Kasus Rumah Sakit Swasta AA Karawang) Taslim, Ricky; Nurhaliza, Zalsa; Pangestika, Zalma Niendya
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 3, No 1 (2024): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jbi.v3i1.4109

Abstract

The research aims to identify every factor that can affect marketing strategies based on SWOT analysis (Strengths, Weaknesses, Opportunities, Threats) and assist Karawang Private Hospital in deciding which marketing strategy is right to apply. The case population of this study consisted of employees of private hospitals. Sampling using purposive sampling. The resources used come from information providers, locations, and events. The data collection techniques used were interviews in the form of questions and questionnaire questionnaires. Verification of the validity of the data is done by source triangulation and method triangulation. The data analysis techniques used are IFAS (Internal Factor Analysis Summary) quadrant matrix and EFAS (Internal Factor Analysis Summary) matrix. The results of the study concluded that the marketing strategy of Karawang Private Hospital was determined based on SWOT analysis. With the results of data analysis, the highest strength factor value of 2.511, the highest weakness value of 1.156, the highest chance value of 1.527, and the highest threat value of 1.691 were obtained. The total score of the IFAS matrix is 1.356 and the EFAS matrix is (-) 0.164. The recommended marketing strategy is a diversification strategy.
The Impacts of Intellectual Capital, Company Size and Company Age on Company's Financial Performance in Indonesia Pasaribu, Sarmi Nuryusna; Sebayang, Minda Muliana Br
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 2, No 2 (2023): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jbi.v2i2.2936

Abstract

This study aims to determine the effect of Intellectual Capital, Company Size and Company Age on Company Financial Performance. The type of research used in this research is quantitative research with a casual associative approach with secondary data types. The population in this study were all food and beverage sub-sector companies listed on the Indonesia Stock Exchange totaling 30 companies using purposive sampling method. Based on the determination of these criteria, there were 14 companies that became the research sample with a total data of 42 observations. The results showed that intellectual capital had a positive and significant effect on the company's financial performance, while company size and company age had no positive and significant effect.
Analisa Bauran Pemasaran Terhadap Kepuasan Pelanggan (studi kasus pada usaha seblak) Fitriani, Risa; Sitepu, Misya Vana; Amir, Twisca Putri Rahmah; Sari, Okta Permata; Yolanda, Feby
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 3, No 1 (2024): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jbi.v3i1.4110

Abstract

The aim of this research is to determine the relationship between marketing output and customer satisfaction. Marketing and economic growth can be influenced by customer satisfaction. To solve this problem, the customer satisfaction of Seblak Aa Dadang and Seblak aa Dodi is focused. To solve this problem, the 4P method theory is used, which consists of product, place, price, and promotion. (promotion). Customer satisfaction is a dependent variable used to evaluate this method. Primary data, collected directly from research respondents and quantitatively analyzed, is used to collect data. The study involved 107 people who were clients of Aa Dadang and Aa Dodi. The study used Google Forms and SmartPLS 3.0. The research data was analyzed using measurement models and structural models. The results of this research show that products, prices, promotions, and locations have a significant and positive relationship with the purchasing decisions of Aa Dadang and Aa Dodi. This research can be used by Aa dadang and aa Dodi to build marketing strategies to customer satisfaction.
Analisis Rasio Kemandirian, Efektivitas dan Efisiensi Pendapatan Asli Daerah pada Laporan Realisasi Keuangan Kabupaten Garut Oktaviani, Emilia; Marini, Yushita
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 2, No 2 (2023): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jbi.v2i2.2964

Abstract

This research aims to determine financial performance in Garut Regency by analyzing the independence ratio, effectiveness ratio and efficiency ratio of Regional Original Income (PAD) in the Financial Realization Report of the Regional Government Budget in Garut Regency. The Independence Ratio is carried out to measure the extent to which Garut district can generate its own income without depending on external sources of income. The effectiveness and efficiency ratio measurement is used to evaluate the extent to which the Garut Regency Regional Revenue and Expenditure Budget (APBD) is used optimally to achieve development goals. Data analysis will use the descriptive statistical method with data originating from the Garut Regency Government Budget Financial Realization Report for the period 2017 to 2021. The results of the research show that Garut Regency experienced a decline in financial independence between 2017 and 2018, but increased in 2019 to 2021 which influenced by the instructive relations of the central government. Financial effectiveness was below 100% from 2017 to 2019, but rose above 100% in 2020 to 2021. Financial efficiency from 2017 to 2019 was less than 100%, rose to more than 100% in 2020, then fell again by 99. 25% in 2021, indicating the need to adjust spending to income, maximize potential original income and optimize potential sectors to maintain better financial stability of the Garut Regency government.
Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas Dan Solvabilitas Terhadap Audit Delay Pada Perusahaan LQ-45 Yang Terdaftar Di Bursa Efek Indonesia Sartika, Alda Dewi; Sebayang, Minda Muliana Br; Retnawati, Retnawati
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 3, No 1 (2024): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jbi.v3i1.4131

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, umur perusahaan, profitabilitas dan solvabilitas terhadap audit delay pada perusahaan LQ-45 yang terdaftar di BEI pada tahun 2017-2022. Metode pemilihan sampel dalam penelitian ini dilakukan dengan menggunakan purposive sampling.  Dari 32 perusahaan yang terdaftar secara berturut-turut di Bursa Efek Indonesia mulai periode penelitian tahun 2017-2022, hanya sebanyak 12 perusahaan yang mengalami laba pada periode 2017 – 2022, sehingga sampel penelitian ini yaitu 12 perusahaan yaitu : ANTM, ASII, BBCA, BBNI, BBRI, BMRI, INDF, KLBF, PGAS, PTPP, TLKM dan UNVR. Variabel bebas dalam penelitian ini adalah ukuran perusahaan (X1), umur prusahaan (X2), ROA (X3) dan DER (X4), sedangkan varibel terikat adalah audit delay. Analisis data menggunakan analisis regresi logistik (logistic regression). Hasil penelitian menunjukkan bahwa ukuran perusahaan tidak berpengaruh singifikan terhadap audit delay. Umur perusahaan berpengaruh signifikan terhadap audit delay. Profitabilitas (ROA) perusahaan berpengaruh signifikan terhadap audit delay.  Solvabilitas (DER) perusahaan berpengaruh signifikan terhadap audit delay. Ukuran perusahaan, umur perusahaan, profitabilitas (ROA) dan solvabilitas (DER) secara simultan berpengaruh signifikan terhadap audit delay pada perusahaan LQ-45 yang terdaftar di BEI pada tahun 2017-2022.
Pengaruh Struktur Organisasi dan Teknologi Informasi Terhadap Kualitas Sistem Informasi Akuntansi Pemerintah Desa di Kecamatan Kabila Bone Kabupaten Bone Bolango Mattoasi, Mattoasi; Pakaya, Lukman; Chairunnisa, Siti Fajrin
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 2, No 2 (2023): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jbi.v2i2.2933

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Struktur Organisasi dan Teknologi Informasi terhadap Kualitas  Sistem Informasi Akuntansi Pemerintah Desa di Kecamatan Kabila Bone Kabupaten Bone Bolango. Penelitian ini menggunakan metode kuantitatif, dengan menyebarkan kuesioner kepada 40 responden. Hasil penelitian menunjukkan bahwa variabel Struktur Organisasi dan Teknologi Informasi berpengaruh terhadap Kualitas Sistem Informasi Akuntansi dengan besaran pengaruh 91,3% sedangkan sisanya yaitu sebesar 8,7% adalah pengaruh variabel lain yang ada dalam struktur teori tetapi tidak diuji dalam penelitian ini seperti variabel Sumber daya manusia, Pengetahuan akuntansi, latar belakang Pendidikan dan Pengalaman kerja.
Analisa Kualitas Layanan Rumah Sakit Terhadap Kepuasan Pasien : Studi Kasus Rumah Sakit Pemerintah Dan Rumah Sakit Swasta Di Bandar Lampung Islami, Mouna Sabira Nurul; Marulitua, Rakha Sofyan
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 3, No 2 (2024): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jbi.v3i2.5395

Abstract

Hospitals are health service institutions that serve individuals completely with outpatient, inpatient and emergency care services. As an advanced level of service, hospitals should facilitate patients with adequate services and resources. From data of the Hospital Accreditation Commission (KARS), the largest government-owned hospital in Bandar Lampung still has Accreditation of B. Meanwhile, many private hospitals in the Bandar Lampung area have higher accreditation than the government-owned hospital. Therefore, this research was carried out as a comparative study of government hospital services with private hospitals in Bandar Lampung. This issue was chosen so that evaluations could be carried out regarding services in government hospitals and private hospitals in Bandar Lampung. The method used to measure service quality is the HospitalQuality method with the variables health services (MS), nursing services (NS), support services (SS), administrative services (AS), patient safety (PS), patient communication (PC), hospital infrastructure. (HI), and patient satisfaction (PS). The implementation method is carried out by collecting data, testing data, processing data, testing hypotheses, and interpreting results. Based on t-statistical testing, it is known that the relationship between HospitalQuality dimensions in government hospitals is that the variables AS, NS, and PC have a significant positive relationship with PS, while MS and HI have an insignificant relationship with PS. Different results were obtained in private hospitals where the relationship between the HospitalQuality dimensions MS, NS, AS, PC, and HI had a significant positive relationship with PS.
Penerapan Altman Z-Score Modifikasi Dalam Memprediksi Kebangkrutan PT Matahari Department Store Tbk Periode 2018-2022 Sari, Putri Adita; Nurlinda, Nurlinda
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 3, No 2 (2024): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jbi.v3i2.5393

Abstract

This final report is entitled “The Implementation of Altman Z-Score Modification in Predicting Bankruptcy PT Matahari Department Store Tbk for the period of 2018-2022”.The purpose of this final report is to determine the prediction of bankruptcy at PT Matahari Department Store Tbk for the 2018-2022 period using the Altman Z-Score method. The population of this final report is the financial statements of PT Matahari Department Store Tbk and the sample of this final report is the financial statements of PT Matahari Department Store Tbk for the period 2018-2022. The type of data used is quantitative data and the data source used is secondary data. Data collection techniques use documentation from financial statements published through www.matahari.com website. Data processing techniques using the Altman Z-Score Modification formula with descriptive statistics analysis techniques. Based on the results of data processing, the Z-Score result in 2018 was 6,498; in 2019 it was 6.8738; the year 2020 was -0.1909; in 2021 it was 3.4049; Year 2022 is 3.4933. Based on data analysis, it can be concluded that PT Matahari Department Store Tbk for the 2018, 2019, 2021, and 2022 periods is included in the safe zone because the standard assessment indicator is Z 2.6, while in 2020 it is included in the dangerous zone indicator because the Z-Score value is at Z 1.1.

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