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INDONESIA
e-Jurnal Apresiasi Ekonomi
Published by Sekolah Tinggi Ilmu Ekonomi Pasaman Simpang Empat
ISSN : 23373997     EISSN : 26139774     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
topics that will be published in this journal are: 1. Development theory and application of management science; 2. Study of entrepreneurship and entrepreneurship development; 3. Development and research on applying the theory of business science 4. Community economic development. But the other relevant topics with is available.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 23 Documents
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Search results for , issue "Vol 12, No 1 (2024)" : 23 Documents clear
THE INFLUENCE OF ACCRUAL EARNINGS MANAGEMENT, REAL EARNINGS MANAGEMENT AND AUDITOR'S REPUTATION ON COMPANY VALUE WITH MODERATION OF CORPORATE GOVERNANCE Simanjuntak, Megawaty; Mahroji, Mahroji
Jurnal Apresiasi Ekonomi Vol 12, No 1 (2024)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v12i1.712

Abstract

Urgency of this research is because there is still a gap in previous research regarding earnings management and auditor reputation on company value. Novelty in the research by adding the corporate governance mechanism factor as a moderating variable which was not investigated in previous research. This research aims to test the effectaccrualsearnings management, real earnings management,and auditor's reputation on firm value with corporate governance as moderator. The research sample used was 133 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The method of determining the sample using a purposive technique with reference to several established criteria. The data analysis method uses panel data regression through the approachGeneralizedMoment of Methode(GMM). The results showed that accruals and real earnings management had a negative effect on firm value, while auditor reputation had a positive effect on firm value. Apart from that, research also shows that corporate governance is able to weaken the influence of accrual and real earnings management on company value, and strengthen the influence of auditor reputation on company value. This research raises managerial contributions for companies to further improve corporate governance through the implementation of the ACGS scorecard in providing transparency and accountability to stakeholders. Keywords: accrualsearnings management, real earnings management, auditor reputation corporate governance, company values.. 
MARKETING STIMULI AND AUTHORS' INTENTIONS TO CHOOSE A PUBLISHER FOR PUBLISHING THEIR BOOKS: THE MEDIATION ROLE OF PERCEIVED USEFULNESS Rahayu, Elisa Dwi; Anjaningrum, Widiya Dewi
Jurnal Apresiasi Ekonomi Vol 12, No 1 (2024)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v12i1.856

Abstract

The indie publishing industry faces many challenges in the digital era. Therefore, every publisher must be able to find the determining factor in attracting authors to publish their books. This study aims to determine the strength of the impact of marketing stimuli on purchasing intentions mediated by perceived usefulness. A total of 150 participants of the "Book Writing Camp" at PT. Litera Media Tama has been selected using purposive sampling techniques. Quantitative research using online questionnaires has been conducted for one month. The results of the second-order PLS-SEM analysis prove all hypotheses, where marketing stimuli strongly impact the intention of authors to publish their books at the Litera Media Tama publisher if the author feels high perceived usefulness. In other words, the mediating role of perceived usefulness felt by consumers is significant in the relationship between marketing stimuli and purchasing intentions for publishing services. Further research can be conducted through qualitative studies to explore more in-depth information and expand the respondents, not only from the participants of the "Book Writing Camp" PT. Litera Media Tama and other publishers can partially test each marketing stimulus on purchasing intentions to determine which marketing stimulus positively impacts purchasing intentions for publishing services.
IMPACT OF MOTIVATIONAL FACTOR ON PERFORMANCE OF INDUSTRY, TRADE, COOPERATIVE, AND SME SERVICE EMPLOYEES IN LANGSA CITY Zati, Muhammad Rizqi; Rosalina, Dhian; Renita, Renita
Jurnal Apresiasi Ekonomi Vol 12, No 1 (2024)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v12i1.746

Abstract

The purpose of this study was to determine the effect of motivational factors consisting of transformational leadership, work motivation, and career development on employee performance at the Department of Industry, Trade, Cooperatives, and Small and Medium Enterprises in Langsa City. The census technique was used in this study, with the research respondents totaling fifty-five respondents with State Civil Apparatus status, with leaders excluded from the sample. The data analysis method used in this study is a multiple linear regression equation. The results of this study indicate that transformational leadership has no significant effect on performance. Work motivation has a positive and significant effect on employee performance, and HR development significantly affects performance.Keywords: Transformational leadership. Work motivation, career development, and performance

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