cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Jajang Suhayat
Contact Email
analysis.edupedia@gmail.com
Phone
+6282218560919
Journal Mail Official
arifin1169@gmail.com
Editorial Address
Jln. Raya Trajaya Kecamatan Palasah
Location
Kab. majalengka,
Jawa barat
INDONESIA
Journal of Accounting, Management, Economics, and Business
Published by Edupedia Publisher
ISSN : 29861713     EISSN : 29856205     DOI : 10.56855
Core Subject : Economy,
Economics, Econometrics & Finance
ANALYSIS: Accounting, Management, Economics, and Business invites academics and researchers who do original research in the fields of economics, management, Business and accounting, including but not limited to: Economics Monetary Economics, Finance, and Banking International Economics Public Economics Economic development Regional Economy Business Science Buyer behavior Finance Organizational theory and behavior Marketing Risk and insurance International business Management Science Marketing Financial management Human Resource Management International Business Entrepreneurship Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 55 Documents
 2   3   4   5   6 
Pengaruh Kompensasi dan Disiplin Kerja terhadap Kinerja Guru di SMKN 2 Rangkasbitung Maesaroh; Nurlaelah, Nurlaelah; Dody Setiawan
Journal of Accounting, Management, Economics, and Business (ANALYSIS) Vol. 3 No. 2 (2025)
Publisher : Edupedia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/analysis.v3i2.1670

Abstract

Penelitian ini bertujuan mengetahui pengaruh kompensasi dan disiplin kerja terhadpa kinerja guru di SMKN 02 Rangkasbitung. Variabel yang digunakan dalam penelitian ini adalah Kompensasi (X1), Disiplin Kerja (X2) sebagai variabel independen (bebas) dan Kinerja guru (Y) sebagai variabel dependen (terikat). Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Populasi yang digunakan dalam penelitian ini adalah 43 guru. Jumlah sampel yang digunakan dalam penelitian adalah 43 responden dengan menggunakan metode sampling jenuh. Data yang digunakan dalam penelitian ini yaitu data primer, yaitu membagikan kuesioner kepada guru di SMKN 02 Rangkasbitung. Skala yang digunakan yaitu skala likert. Alat analisis yang digunakan regresi linier berganda. Hasil penelitian dalam pengujian hipotesis pertama (H1) kompensasi tidak berpengaruh terhadap kinerja guru di SMKN 02 Rangkasbitung. Hal ini menunjukkan bahwa kompensasi kurang berperan dalam kinerj guru. Hipotesis kedua (H2) Disiplin kerja berpengaruh terhadap kinerja guru.hal ini menunjukkan bahwa disiplin kerja berpengaruh terhadap kinerja guru di SMKN 02 Rangkasbitung.
Pengaruh Cash Holding, Nilai Perusahaan dan Leverage Terhadap Income Smoothing pada Perusahaan Sektor Properties dan Real Estate yang Terdaftar di Bursa Efek Indonesia Nurlaelah, Nurlaelah; Maesaroh; Yeni Daniarti
Journal of Accounting, Management, Economics, and Business (ANALYSIS) Vol. 3 No. 2 (2025)
Publisher : Edupedia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/analysis.v3i2.1671

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh Cash Holding, Nilai Perusahaan dan Leverage terhadap Income Smoothing pada perusahaan sektor Properties dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Nilai perusahaan diproksikan dengan Price to Book Value (PBV) dan Leverage diproksikan dengan Debt to Equity Ratio (DAR). Populasi penelitian ini adalah 92 perusahaan pada sektor Properties dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Metode pemilihan sampel yang digunakan adalah metode Purposive Sampling. Sampel yang digunakan sebanyak 21 perusahaan. Sumber data yang digunakan adalah data sekunder dengan menggunakan metode pengumpulan data yaitu Annual Report. Teknik analisis menggunakan regresi linier berganda dan diolah dengan alat bantu Software SPSS versi 25. Hasil penelitian ini menunjukkan bahwa secara parsial Cash Holding berpengaruh negatif terhadap Income Smoothing, Price to Book Value (PBV) berpengaruh negatif terhadap Income Smoothing, sedangkan Debt to Equity Ratio (DER) berpengaruh positif dan signifikan terhadap Income Smoothing. Namun secara simultan variabel Cash Holding, Price to Book Value dan Debt to Equity Ratio berpengaruh positif dan signifikan terhadap Income Smoothing.
Interpretasi dan Pelaporan Hasil Analisis PLS-SEM dalam Penelitian Manajemen Prasetiyo, Alfian Yuda
Journal of Accounting, Management, Economics, and Business (ANALYSIS) Vol. 3 No. 3 (2025)
Publisher : Edupedia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/analysis.v3i3.1684

Abstract

Dalam penelitian kuantitatif di bidang manajemen, analisis data statistik diperlukan untuk mengukur sejauh mana pengaruh antar variabel. Namun, banyak peneliti dari kalangan mahasiswa masih menghadapi kesulitan dalam menginterpretasikan hasil analisis tersebut. Hal ini tercermin dari masih banyaknya karya ilmiah berupa tugas akhir, skripsi, maupun tesis yang hanya menyajikan penjelasan singkat mengenai pengaruh antar variabel, tanpa memberikan pembahasan yang mendalam terkait implikasi manajerial. Akibatnya, hasil penelitian tersebut belum sepenuhnya memberikan manfaat praktis bagi pimpinan perusahaan sebagai pengambil keputusan. Padahal, idealnya penelitian di bidang manajemen tidak hanya menghasilkan temuan teoretis, tetapi juga memberikan rekomendasi yang aplikatif. Oleh karena itu, artikel ini bertujuan untuk membantu peneliti, khususnya mahasiswa, dalam menginterpretasikan hasil analisis data statistik sehingga dapat disimpulkan secara lebih komprehensif dan bermanfaat bagi perusahaan dalam proses pengambilan keputusan manajerial.
The Influence of Budget Planning, Cost Management, Internal Control, Cash Management, and Financial Analysis on MSME Performance Nurlaelah, Nurlaelah; Siti Mudawanah
Journal of Accounting, Management, Economics, and Business (ANALYSIS) Vol. 4 No. 1 (2026)
Publisher : Edupedia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/analysis.v4i1.1905

Abstract

Purpose - Micro-enterprises play a strategic role in regional economic development, including in Banten Province. However, many micro-enterprises still face weaknesses in financial management, which negatively affect their business performance. The provision of micro-enterprise loans by financial institutions has not been sufficiently accompanied by improvements in borrowers’ financial planning and control capabilities. This study aims to analyze the influence of budget planning, cost management, internal control, cash management, and financial analysis on the business performance of micro-enterprise loan recipients in Banten Province. Methodology - This study adopts a quantitative research design using a survey method. Primary data were collected through structured questionnaires distributed to micro-enterprise loan recipients in Banten Province. A total of 140 valid responses were obtained from MSME actors. The collected data were analyzed using SPSS version 30, employing descriptive statistics and multiple linear regression analysis to examine both partial and simultaneous effects of financial management variables on MSME performance. Findings – The results show that budget planning, cost management, internal control, cash management, and financial analysis have a fairly high correlation with business performance and exert a significant positive influence, both partially and simultaneously. The model explains 58.3% of the variance in MSME performance, indicating that strengthening financial management capabilities plays a substantial role in improving sustainable business performance. These findings imply that financial management practices are critical determinants of micro-enterprise success. Novelty – This study provides empirical evidence on the combined impact of multiple financial management dimensions on the performance of micro-enterprise loan recipients at a regional level, specifically in Banten Province. Significance – The findings benefit micro-entrepreneurs, financial institutions, and policymakers by highlighting the importance of integrating financial management capacity-building programs with micro-enterprise lending schemes.
Determinants of Consumption Expenditure Levels among Migrant Students: The Role of Frugal Living, Allowance, and Purchasing Power llstianah, Esa; Bakhri , Syaeful; Busthomi, Achmad Otong
Journal of Accounting, Management, Economics, and Business (ANALYSIS) Vol. 4 No. 1 (2026)
Publisher : Edupedia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/analysis.v4i1.1915

Abstract

Purpose – This study aims to analyze the influence of frugal living, allowance, and purchasing power on migrant students' expenditure levels, with consumption patterns as a mediating variable. The study is motivated by the financial constraints commonly experienced by migrant students in managing limited resources to meet daily needs. Methodology – A quantitative research design was employed. The population consisted of migrant students in Cirebon City, with 100 respondents selected using purposive sampling. Data were collected through structured questionnaires. The analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4. Findings – The results indicate that frugal living, allowance, and purchasing power significantly affect expenditure levels, both directly and indirectly through consumption patterns (p < 0.05). Consumption patterns have a significant impact on expenditure and act as a mediating variable, strengthening the relationship between frugal living, allowance, purchasing power, and expenditure. These findings suggest that expenditure behavior among migrant students is influenced not only by financial capacity but also by frugal attitudes and priority-based consumption. Novelty – This study offers originality by incorporating frugal living and consumption patterns as key variables in explaining student expenditure, extending previous research that primarily focused on income-related factors. Significance – The findings provide practical insights for migrant students in managing personal finances and serve as a reference for educational institutions and policymakers in designing effective financial literacy and student welfare programs.

Page 6 of 6 | Total Record : 55

 2   3   4   5   6 

Filter by Year

2023 2026


Reset
Filter By Issues
All Issue Vol. 4 No. 1 (2026) Vol. 3 No. 3 (2025) Vol. 3 No. 2 (2025) Vol. 3 No. 1 (2025) Vol. 2 No. 3 (2024) Vol. 2 No. 2 (2024) Vol. 2 No. 1 (2024) Vol. 1 No. 3 (2023) Vol. 1 No. 2 (2023) Vol. 1 No. 1 (2023)