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Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30313392     EISSN : 30313384     DOI : 10.61132
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Ilmu Ekonomi dan Akuntansi, sebagai wadah bagi para dosen, guru, peneliti dan praktisi di bidang Ekonomi dan Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 262 Documents
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Dampak Fluktuasi Nilai Tukar Terhadap Laporan Keuangan Konsolidasi : Studi Kasus PT. Mayora Indah Tbk Dina Nur Ayifa; Ulfa Ulfa; M. Masrukhan
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): Desember : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i4.1014

Abstract

This study aims to assess the impact of exchange rate fluctuations on the consolidated statements of PT Mayora Indah Tbk. At PT Mayora Indah Tbk, exchange rate fluctuations have a major influence on financial statements, this can happen because of the influence of global commodity prices where subsidiaries are located abroad, third party cooperation for export sales, loans and also the cost of purchasing the main raw materials for the company's production. The method used in this research is qualitative research, where the object of research is PT Mayora Indah Tbk. Collecting data and information using library research methods and PT Mayora Indah Tbk data taken from the annual consolidated financial statements of PT Mayora Indah Tbk. The results showed that the treatment of foreign exchange and foreign currency differences at PT Mayora Indah Tbk, is in accordance with the applicable PSAK.
The Role of Organizational Innovation in Organizational Immunity: The Mediating Role of Participative Leadership Yazin Salim Muhammed
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): Desember : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i4.1017

Abstract

This study aimed to determine the mediating role of participatory leadership in organizationalimmunity by examining its application in Kerbala Cement Company. To accomplish this, the aspectsof organizational innovation (product innovation, process innovation, and administrative innovation)were chosen above organizational immunity in its dimensions (organizational learning, memory, andDNA). Participatory leadership strengthens this relationship in its dimensions (delegation of powers,participation in decision-making, participation in information, and human relations). A random sampleof employees in Kerbala Cement Company was selected as a field of research through a questionnairethat included (128) individuals. The significance of the correlation between the two variables wasassessed using the (t) test, the regression model's significance was assessed using the (F) test, and thesimple correlation coefficient (Person) was used. The relative quantity the independent variablecontributes to explaining the dependent variable as a percentage was also determined using (R 2 ). Theresearcher's most notable conclusion is that participatory leadership serves as a mediating factor in thesubstantial impact of organizational innovation on organizational immunity. The research concludedwith several recommendations, including focusing on organizational innovation by Kerbala CementCompany because it is an important factor in its work in general and in organizational immunity inparticular.
Pengaruh Kualitas Produk dan Kepuasan Pelanggan terhadap Daya Saing KFC dan Sabana pada ISO-9000 Nashwa Mutiara Putri; Devia Wulandari; Adeta Suci Anggraini; Nurul Hikmah
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): Desember : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i4.1038

Abstract

This study aims to analyze the impact of product quality and customer satisfaction on the competitiveness of KFC and Sabana, considering the implementation of ISO 9000 standards. Using a survey method, data were collected from 30 respondents who are customers of both brands. The analysis results indicate that product quality has a significant effect on customer satisfaction, which in turn contributes to enhancing the competitiveness of both companies. KFC, known for its consistency and product innovation, demonstrates higher competitiveness compared to Sabana. However, Sabana also shows commendable efforts in improving quality and customer satisfaction. These findings emphasize the importance of implementing ISO 9000 quality management standards in enhancing product quality and customer satisfaction as key factors in maintaining competitiveness in the fast-food industry. This research provides insights for companies to focus more on quality improvement and service for long-term success.
Pengaruh Penerapan Iso 9001 dan Kualitas Produk Pada Keputusan Pembelian Amelia Sholeha; Mayang Sari; Bunga Cintia; Alifah Sajidah; Firda Alfi Ningtyas
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): Desember : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i4.1053

Abstract

This study examines the effect of ISO 9001 implementation and product quality on Purchasing Decisions. This study uses a quantitative method with primary data through a survey to collect data. Respondents in this study were employees of PT Epson Indonesia, with the number of employees who were sampled was 30 employees. The sampling method used in the study was purposive sampling, while the data processing method used the Corrected Item to Total Correlation method for validity testing and the Cronbach's Alpha method for reliability testing. The results showed that from 15 question instruments related to the ISO 9001 variable, product quality, and Purchasing Decisions were declared valid with a significant percentage of 0.05 or 5% and were declared consistent/reliable with Cronbach's alpha of 0.938> 0.60.
Pengaruh Gaya Kepemimpinan Transformasional Dalam Membangun Budaya Inovasi Dan Meningkatkan Keterlibatan Karyawan Gen Z Di Pt. Alfamart. Tbk Mayang sari; Amelia sholeha
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): Desember : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i4.1054

Abstract

This study analyzes the influence of transformational leadership style in building a culture of innovation and increasing the involvement of Gen Z employees at PT. Alfamart. The study is based on the fact that Gen Z, born between 1997 and 2012, has unique characteristics that require a different leadership style than previous generations. Transformational leadership is considered to be able to meet the demands of Gen Z who want an innovative and flexible work environment. This study uses a quantitative method with survey data from 50 respondents of PT. Alfamart Se-Cikarang. Data analysis uses descriptive statistics (SmartPLS) to see the relationship and influence between transformational leadership variables, innovation culture, and employee engagement. The results of the study show that transformational leadership has a positive and significant influence on the culture of innovation and employee engagement. The culture of innovation has also been proven to mediate the relationship bet employee.
Pengaruh Pengetahuan Kewirausahaan dan Self Efficacy terhadap Minat Berwirausaha pada Mahasiswa Pendidikan Ekonomi Stambuk 2021 Universitas Negeri Medan Muamar Rinaldi; Harrington B. Silaban; Laura Magdalena Tambunan; 4Maria Audina Rumapea; Regina Laurensia Br. Ginting; Rossi Dearni Lingga; Teresia Reginanta Ginting
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): Desember : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i4.1059

Abstract

Students who understand entrepreneurship courses will develop an attitude to achieve achievements, which arises from confidence in themselves. Positive self-confidence is an important element in achieving success and creating satisfaction in line with the knowledge gained. Realizing the importance of students' personal factors, the researcher is interested in exploring the level of students' self-efficacy towards entrepreneurship courses. This study uses a quantitative research method with a causal associative approach, which aims to determine the causal relationship between independent variables (entrepreneurial knowledge and self-efficacy) and dependent variables (entrepreneurial interest). The population in this study is 80 students of the 2021 Stambuk Economic Education at the State University of Medan. The sampling technique used the stratified random sampling method, using the Slovin formula with a significance level of 5%, then the number of samples obtained was 67 people. The results of the study show that entrepreneurial knowledge has a positive and significant influence on students' interest in entrepreneurship. The regression coefficient was 0.527 with a significance value of p = 0.000 (p < 0.05) shows that students who have a better understanding of entrepreneurship tend to have a higher interest in starting a business. Self efficacy, or students' confidence in their ability to achieve goals, does not have a significant influence on entrepreneurial interest. This can be seen from the regression coefficient value of 0.063 and the significance value of p = 0.491 (p > 0.05). This means that even though there is a The positive relationship between self-efficacy and interest, the level of student confidence is not strong enough to directly increase the interest in entrepreneurship. Simultaneously, entrepreneurial knowledge and self-efficacy contribute to students' interest in entrepreneurship. Based on the multiple linear regression test, the model shows that these two variables together can explain the variation in entrepreneurial interest. However, the dominant contribution comes from entrepreneurial knowledge, because this variable has a more significant influence than self-efficacy.
Analisis Strategi Manajemen Jasa dalam Meningkatkan Kepuasan Pelanggan di PT Gojek Indonesia Advent Chandra; Felicia Tiffani Kojongian; Mohamad Zein Saleh
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): Desember : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i4.1061

Abstract

This study aims to analyze the service management strategies implemented by PT Gojek Indonesia to enhance customer satisfaction. Using a qualitative approach based on literature review, the research explores the relationship between service quality, service diversification, and technological innovation in shaping customer experiences. The findings reveal that service management strategies, such as quick booking features, real-time tracking, and digital payment solutions via GoPay, significantly influence customer satisfaction. Service variations like Go-Ride, Go-Car, and Go-Food enable Gojek to meet diverse customer needs, while a focus on reliability and security assurance fosters user loyalty. The study highlights the importance of continuous innovation and quality improvement to maintain Gojek's competitive position in the online transportation service market.
Analisis Tren Ekonomi Digital terhadap Kebijakan Moneter di Indonesia Toni Toni; Lia Nazliana Nasution; Bakhtiar Efendi
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): Desember : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i4.1064

Abstract

This study aims to determine the effect of fintech, the amount of money in circulation, interest rates and economic growth on the analysis of digital economic trends on monetary policy in Indonesia. There are four variables in this study, namely fintech, the amount of money in circulation, interest rates and economic growth. The analysis method used is Vector Autoregression with the Impluse Response Function test or abbreviated as IRF and the Forecast Error Variance Decomposition test commonly abbreviated as FEVD, stationarity test, cointegration test, lag structure stability test and optimal lag length test. There is a contribution from each variable to the variable itself and other variables, according to the results of the Vector Autoregression study with a lag basis of 2. In addition, the results of the Vector Autoregression analysis show that the past variable (t-1) contributes to the current variable both to the variable itself and to other variables. The results of the analysis show that there is a reciprocal relationship between the variables. By using response function analysis, we can see if there is a response from other variables to changes in one variable in the short, medium, or long term. In addition, we know that the stability of all variables is formed in the short, medium, and long term. According to the Variance Decomposition Analysis, factors such as Fintech and Money Supply contribute the most to the variable itself. However, other variables that have the greatest influence on the variable itself and are supported by other variables in the short, medium, and long term are economic growth and interest rates are most influenced by Fintech.
Kinerja Saham dalam Konteks Determinan Pasar Keuangan di Perusahaan Energi Reydatus Rafiawan Akbar; Nera Marinda Machdar
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i1.1075

Abstract

This study examines the effect of market risk, investor sentiment, and interest rates on the performance of energy sector stocks in Indonesia for the period 2019–2023, with market liquidity as a mediating variable. The study was conducted through a literature review by identifying and analyzing various related studies. Secondary data was obtained from scientific journals and related reports using relevant literature selection techniques. The results of the study indicate that oil price volatility, investor sentiment, and interest rate changes significantly affect the performance of energy sector stocks. Market liquidity was found to be able to reduce the negative impact of market risk and interest rates, and strengthen the positive influence of investor sentiment on stock prices. This study concludes that market liquidity plays an important buffer in maintaining the stability of stocks in the energy sector, especially in dealing with market fluctuations. The results of this study contribute to investment managers in developing more adaptive portfolio strategies and to regulators in creating policies that support market liquidity.
Pengaruh Faktor-Faktor Manajemen Mutu Terpadu dan Rekayasa Kualitas Proses Bisnis Agar Tercapainya Intention Customer PO Dengan Moderasi : (Studi pada Pt. Indofood pada Produk Susu Kental Manis) Rafi’ah Kumalasari; Suci Fathimah Rizaldy; Gina Aulia Dewi; Septiana Dewi
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i1.1093

Abstract

This study aims to determine the influence of factors from Integrated Quality Management and Business Process Quality Engineering to achieve Intention Customer PO. Respondents from this study were 61 respondents and this study used a quantitative approach. Integrated Quality Management or Total Quality Management (TQM) and Business Process Quality Engineering or Business Process Reengineering (BPR) are two strategic approaches and can be used synergistically to achieve Customer Purchase Order (PO) fulfillment with high efficiency and effectiveness. This research examines the influence of implementing Total Quality Management (TQM) and business process quality engineering on customer intention to repurchase (intention customer PO) for sweetened condensed milk products at PT. Indofood. The research results show that the implementation of TQM and business process quality engineering together can increase intention customer PO. Increased customer satisfaction is a crucial factor in achieving intention customer PO. This research contributes to PT. Indofood by providing an understanding of the importance of implementing TQM and business process quality engineering in achieving intention customer PO, providing empirical data to develop more effective marketing strategies, and providing recommendations to improve product and service quality, as well as customer satisfaction

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