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INDONESIA
Strata Business Review
ISSN : 29876478     EISSN : 29876486     DOI : https://doi.org/10.59631/sbr
Core Subject : Economy, Science,
Strata Business Review (SBR) is a peer-reviewed and open-access journal published Biannually in May and November by CV. Strata Persada Academia. The scope in this journal has a broad range of topics in all the Business Management and Accounting. SBR offers a venue for academicians, researchers, and practitioners to publish their original research or review articles and makes them open access that is easily available to the public. So it will support a wide exchange of knowledge in the field of Business.
Articles 45 Documents
The Influence of Motivation and Discipline on the Performance of Nagari Officials: (Study at the Wali Nagari Office of Pasir Talang Barat, Sungai Pagu District, South Solok Regency) Yesi Elmita; Novera Wandra; O.P. Bismark; Eva Suryani; Mandra Adrika Putra
Strata Business Review Vol. 1 No. 1 (2023): May
Publisher : CV. Strata Persada Academia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59631/sbr.v1i1.56

Abstract

The background of this research is the lack of discipline and motivation of the Nagari apparatus in work activities at the Wali Nagari Pasir Talang Barat Office. The method used in this study is the Quantitative Descriptive Method. which data is obtained from distributing questionnaires or questionnaires to respondents. The respondents were village officials and institutions within the Wali Nagari Pasir Talang Barat Office. The total was 40 respondents. Data analysis used Multiple Regression Analysis with the SPSS for Windows 25 computer program. From the results of the Motivational TCR, an average score of 4.24 was obtained with a respondent achievement level of 84.83% which was in the good category and the results showed that the research t was 7.071 > t table was 2.024, meaning there is a significant influence between the motivation variable and the performance of the nagari apparatus. Discipline TCR results obtained an average score of 3.49 with a respondent achievement rate of 72.4% which is in the fairly good category, and the results show that the research t is 1.853 <t table is 2.024, this means that there is no significant effect between discipline and the performance of the apparatus and the result of the joint effect of Motivation and Discipline on the Performance of the nagari apparatus is the research F number of 25.955 > F table of 3.25, meaning that there is a significant influence between the variables motivation and discipline with the performance of the nagari apparatus. So it is very important for the Nagari Pasir Talang Barat Government to focus on improving the work discipline of the nagari apparatus.
Pengaruh Profitabilitas, Leverage, dan Umur Perusahaan terhadap Ketepatan Waktu Penyampaian Laporan Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019 - 2022 Lisa Surya Lestari; Setiyo Purwanto
Strata Business Review Vol. 1 No. 2 (2023): November
Publisher : CV. Strata Persada Academia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59631/sbr.v1i2.87

Abstract

This study aims to examine the effect of profitability, leverage and company age on the timeliness of financial reporting for manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2022 period. Leverage, which is assessed using the Debt to debt-equity ratio (DER), and firm age, which is measured using the difference between the date of the observation period and the date of establishment, are the elements examined in this study. Return on assets (ROA) is the metric used to quantify profitability. Quantitative research is the type of research that is included here. The data collection for this study uses secondary data, which is presented in the form of financial reports from companies. The sample in this study used a purposive sampling method to produce 148 observations from 37 companies according to predetermined criteria. The analytical method in this study was tested using the SmartPLS program. The results showed that profitability had no significant effect on the timeliness of financial reporting, leverage had a significant negative effect on the timeliness of financial reporting and firm age had a significant positive effect on the timeliness of financial reporting in manufacturing companies.
Daya Tarik Minat Generasi Z Dalam Bertransaksi Menggunakan Financial Technology (E-Wallet): (Studi Kasus Pelanggan E-Commerce Di DKI Jakarta) Alifiyah Nabilah Rahman; Setiyo Purwanto
Strata Business Review Vol. 1 No. 2 (2023): November
Publisher : CV. Strata Persada Academia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59631/sbr.v1i2.88

Abstract

To maximize the use of technology in expediting financial services, financial technology makes transactions in the financial industry easier, more practical, and efficient. Non-cash payment methods, including e-wallets, are highly sought after by consumers.  The development of financial technology is common among Indonesians, especially generation Z. Therefore, the population determined in this research case study is the people of DKI Jakarta province who belong to generation Z. The sampling technique in this study was purposive sampling method. The data used used primary data, namely by distributing questionnaires which were responded to by 100 respondents. The analysis technique used in this study using multiple linear regression tests using the SPSS 25 program. The results showed that the variables of effectiveness, trust, and perceived convenience had the same t significance value of 0.000 where the t value was smaller than 0.05. This shows that effectiveness, trust, and perceived ease of use affect the interest in transactions using financial technology (e-wallet) together by 80.4% and the remaining 19.6% is influenced by other factors.
The Influence of Local Culture on Intention to Recommend through Destination Image Indra Iryanto Nur Hidayat; Wisnalmawati Wisnalmawati; Dyah Sugandini
Strata Business Review Vol. 1 No. 2 (2023): November
Publisher : CV. Strata Persada Academia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59631/sbr.v1i2.90

Abstract

The main objective of this study is to explore how local culture affects recommendation intention among tourists who have visited Kebondalem Kidul Cultural Tourism Village, with destination image acting as a mediating factor. This research utilizes a quantitative and descriptive-analytical approach, using a 5-point Likert scale for measurement. Non-probability sampling, specifically convenience sampling, was used to collect primary data. The sample consisted of 200 tourist respondents who had visited the Kebondalem Kidul Cultural Tourism Village. Structural Equation Modeling (SEM) with SmartPLS 3.2.9 was used as the analysis tool. The findings of this study indicate that local culture directly influences tourists' recommendation intention and destination image when visiting Kebondalem Kidul Cultural Tourism Village. In addition, destination image is a partial mediating factor between local culture and recommendation intention for tourists in this cultural tourism destination. Destination image is the strongest predictor in influencing tourists' recommendation intention.
Influence Quality System Information Management and Utilization of Information Technology to Effectiveness System Information Accountancy Novien Rialdy; Tiara Putri Annisa Pohan
Strata Business Review Vol. 1 No. 2 (2023): November
Publisher : CV. Strata Persada Academia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59631/sbr.v1i2.93

Abstract

The purpose of this study was to determine the effect of the quality of information systems, information systems management, and the use of information technology on the effectiveness of accounting information systems at PT. Ody Lestary Medan, either partially or simultaneously. This study uses a quantitative approach with multiple linear analysis techniques while the data collection technique in this study uses a questionnaire. As for the results of the research partially, the quality of information systems do not affect the effectiveness of accounting information systems. The results of this study concluded that simultaneously there is an influences of Information System quality, Information System Management and Utilization of Accounting Information Technology at PT. Ody Lestary Medan, this can seen by the value of fcount 44,770 > Ftable 2.93. the coefficient of determination (R square) obtained is 0.822, this result means that 82.2% of the Effectiveness of Accounting Information Systems variable can be explained by the variables of Quality of Information Systems, Information Systems Management and Utilization of Accounting Information technology, while the remaining 17.8% is explained by other variable not examined.
Analisis Variabel-Variabel yang Mempengaruhi Kebijakan Dividen pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018 - 2021 Pratama Gilang Kotawa; R. Heru Kristanto; Sri Dwi Ari Ambarwati
Strata Business Review Vol. 1 No. 2 (2023): November
Publisher : CV. Strata Persada Academia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59631/sbr.v1i2.98

Abstract

This research aims to determine the influence of profitability, liquidity, company size, growth opportunity, leverage, and COVID-19 on dividend policy. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for 2018 - 2021. The sample in this study was taken using a non-probability sampling technique, namely a purposive sampling technique. The number of selected pieces was 276-panel data of 69 companies (cross-section) and a 4-year time series. Hypothesis testing is carried out using panel data regression analysis with the Fixed Effect Model (FEM) regression model. The research results show that profitability, liquidity, company size, growth opportunity, leverage, and COVID-19 all influence dividend policy. Partially, profitability and liquidity have a positive effect on dividend policy, while power hurts dividend policy. Meanwhile, company size, growth opportunities, and COVID-19 did not affect dividend policy. Based on the results of the t-statistical test, 3 hypotheses were accepted, and 3 hypotheses were rejected. This research can provide practical contributions to investors or potential investors. Investors can use variable data that influences a company's dividend policy as a consideration for investing in the right company to get a return on investment in the form of dividends.
Mengeksplorasi Legitimasi atau Adopsi NFT (Non-Fungible Token) pada Pelaku Ekonomi di Indonesia dengan Menggunakan Metode ZMET (Zaltman Metaphor Elicitation Technique) Ari Okta Viyani; Wahyu Adi Mudiparwanto; Syah Ammar Brawijaya Siraj
Strata Business Review Vol. 1 No. 2 (2023): November
Publisher : CV. Strata Persada Academia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59631/sbr.v1i2.101

Abstract

Non-fungible token (NFT) is a new type of blockchain-based token that is unique and cannot be divided. The existence of NFT technology provides benefits for the realization of a digital economy in the future. However, not much research has been done on this technology. Apart from that, the adoption and level of legitimacy of NFT technology for economic actors in Indonesia is also still very limited. Therefore, the role of adoption and legitimacy for economic actors in Indonesia needs to be increased, considering the many benefits of this technology for the realization of a digital economy in the future. To be able to increase the level of adoption and legitimacy for economic actors in Indonesia, the first thing that needs to be done is to know the basic reasons someone wants to accept (legitimize) and then use (adopt) the technology. If the basic reasons are known, the government can implement policies that are able to encourage higher technology adoption. This research uses the ZMET (Zaltman Metaphor Elicitation Technique) technique. This method is able to reveal a person's subconscious thoughts, which are sometimes hidden during interviews.
Factors Determinant Behavior Masters Student in Adopt OJS Website Titik Kusmantini; Heru Tri Sutiono; R. Hendri Gusaptono; Yekti Utami
Strata Business Review Vol. 1 No. 2 (2023): November
Publisher : CV. Strata Persada Academia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59631/sbr.v1i2.114

Abstract

Study this aim for confirmation factors determinant master student in adoption of the Online Journal System (OJS) website. To compose a skeleton conceptual about behavior adoption technology information , researcher use two theory base i.e. acceptance model technology (TAM) and theory acceptance and use technology integrated (UTAUT). Sample in study this is Master of Management students at University X amounted to 105 students. Structural model testing techniques using LISREL for verify structural model and validation hypothesis research. Research results identify that there is correlation between 8 factors determinant behavior student in OJS website adoption, factor the is (1) facilitating conditions; (2) perceived usefulnes; (3) perceived easy to use; (4) social approval; (5) result demonstrability; (6) innovation awareness and (8) voluntariness of use. Ability factor determinant the by simultaneously capable shape behavior adoption by 73%. Test results hypothesis reported that four factor like condition facilitating condition, perceived usefulness, perceived easy to use and social approval have significant influence to adoption of OJS websites, and social approval have most significant influence to adoption of OJS website. Implication practical on results study this is important for OJS manager for designing convenient OJS features and templates user to submit articles, as well as important for to do maintenance application.
Pengaruh Live Streaming terhadap Customer Churn pada Tiktok Shop: A Stimulus-Organism-Response Framework Rizki Wahyuning Damayanti; Mega Handayani
Strata Business Review Vol. 1 No. 2 (2023): November
Publisher : CV. Strata Persada Academia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59631/sbr.v1i2.115

Abstract

This research aims to explore how live streaming influences customer churn on TikTok Shop with arousal and pleasure being mediating variables. This research uses the Stimulus-Organism-Response (SOR) framework, the stimulus is live streaming social commerce TikTok Shop, the organism is passion and pleasure, and the response is customer churn. This research is based on the theory of social presence, where this theory identifies three dimensions of social presence in live streaming, namely the social presence of broadcasters, the social presence of viewers, and the social presence of live streaming. This research is quantitative with surveys as the data collection method. This research data collection was carried out on all Indonesian people who had made purchases while live streaming TikTok aged 18 to 40 years. This research has a sample of 129 respondents. The results of this research found that live streaming has a negative and significant effect on customer churn, and pleasure mediates the effect of live streaming on customer churn. Meanwhile, arousal was proven not to mediate the influence of live streaming on customer churn.
ANALISIS KEBEBASAN PRODUKSI, DISTRIBUSI PERDAGANGAN BERAS UNTUK MENCAPAI HARGA RASIONAL PERSPEKTIF ETIKA BISNIS ISLAM Fadli Daud Abdullah; Syahrul Anwar; Dede Kania
Strata Business Review Vol. 1 No. 2 (2023): November
Publisher : CV. Strata Persada Academia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59631/sbr.v1i2.118

Abstract

This research analyzes rice trading practices in Islam that can create rational rice prices, involving analysis of the roles of producers and consumers in creating rational prices for society. Rice as a basic food commodity has a central role in meeting human food needs. Changes in rice prices have a significant impact on a global scale, with the potential to influence social and economic stability throughout the world. This research uses qualitative research methods and secondary data analysis. The research result is that the concept of freedom of production and distribution of rice trade in Islamic business professional ethics emphasizes individual freedom in rice trade, with an emphasis on moral and ethical principles. This creates a framework that reflects the principles of morality in economic activities, maintaining a balance between economic and moral aspects. The main goal is to achieve rational prices in rice trade, which not only benefits individuals, but also society as a whole. In this case, business professional ethics in Islam must seek profits in good faith, uphold the principles of morality, respect the rights and interests of other people, and maintain social justice and the interests of society as a whole.