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Susetyo Darmanto
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ubar@untagsmg.ac.id
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+6287832385499
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ubar@untagsmg.ac.id
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Jl. Pawiyatan Luhur I, Bendan Duwur, Kec. Gajahmungkur, Kota Semarang, Jawa Tengah 50235
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Kota semarang,
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INDONESIA
Untag Business and Accounting Review
Published by Universitas 17 Agustus 1945 Semarang
ISSN : 28298047     EISSN : 28294386     DOI : http://dx.doi.org/10.56444/ubar
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
UNTAG Business and Accounting Review, an electronic international journal, provides a forum for publishing original research articles, review articles from contributors, and novel technology news related to management, accounting, and economics. This journal encompasses original research articles, review articles, and short communications, including Financial Management, Marketing Management, Human Resource Management, Organizational Behavior, Corporate Governance, Strategic Management, Operations Management, Public Policy, Management Accounting, Management Education, Management of Sharia, Tourism Management, Green Management, Entrepreneurship, Business Economics.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 36 Documents
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Increasing Customer Loyalty through Customer Experience and Customer Trust (Study on Penataran Train Service Passengers) Husein, Fachreza Rasyid; Ikut, Camilus Isidorus
Untag Business and Accounting Review Vol 1, No 2: October 2022
Publisher : Faculty of Economics and Business UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/ubar.v1i2.3313

Abstract

This study aims to determine the effect of customer experience and trust on customer loyalty who use the services of Penataran Train. The population used in this study were all passengers of the Penataran Railway, whose numbers are unknown for sure, with the number of samples used is 100 respondents. The sampling technique used was accidental sampling. The data source used is primary data, with the data collection method using a questionnaire. The data analysis technique used is multiple linear regression analysis. The results of the study showed that the coefficient of determination was 0.518, meaning that customer experience and trust can explain the variation of the customer loyalty variable by 51.8 percent. The results of hypothesis testing are obtained that customer experience has a positive and significant effect on customer loyalty, and trust has a positive and significant impact on customer loyalty.
Employee Performance Improvement through Employee Empowerment and Employee Organization Learning in Semarang Tengah District, Semarang City Prasetyo, Prasetyo; Suparmi, Suparmi
Untag Business and Accounting Review Vol 1, No 1: April 2022
Publisher : Faculty of Economics and Business UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/ubar.v1i1.2910

Abstract

Optimal public service activities that will be carried out by local government organizations such as sub-districts require qualified state civil servants. This study aims to analyze the effect of employee empowerment and organizational learning on employee performance. The population of this research is employees in Central Semarang District as many as 158 people, the number of samples is 123 people who are selected by using proportional random sampling. The analysis technique used is multiple linear regression with SPSS Version 22. The results show that employee empowerment and organizational learning have a significant effect on employee performance.
The Influence of Promotion, Service Quality, and Brand Image on Students' Decisions to Study Choose at Universitas Widya Husada Semarang Pratama, Adri Aditya; Suparmi, Suparmi; Suprapti, Sri
Untag Business and Accounting Review Vol 2, No 1: April 2023
Publisher : Faculty of Economics and Business UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/ubar.v2i1.3908

Abstract

The company uses an integrated marketing strategy with the aim of increasing student purchasing decisions in making choices. The purpose of this study was to analyze the effect of promotion, service quality, and brand image on student decisions. This research was conducted using a survey method on 85 students at Universitas Widya Husada Semarang. Data analyzed using multiple linear regression. The results of the study found that promotion, service quality, and brand image had a positive and significant effect on student decisions.
Determinants of Investment Decision Making Behavior (Empirical Study on MSMEs in Semarang City) Harjito, R. Rachmiyantono Wahju
Untag Business and Accounting Review Vol 1, No 1: April 2022
Publisher : Faculty of Economics and Business UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/ubar.v1i1.2926

Abstract

The purpose of this study was to determine the effect of financial attitudes, financial literacy and locus of control on investment decisions. This research is a quantitative study with a sample of 112 micro, small and medium enterprises (MSMEs) in Semarang City. The data analysis model used is multiple linear regression. The results of the study show that financial attitudes, financial literacy, and locus of control have a positive effect on investment decisions. The implication of this study is that MSME owners in Semarang City are expected to be well planned and structured in managing their finances, increasing investment information, and preparing budgets appropriately.
The Impact of Professional Skepticism, Competence, and Independence on Audit Quality During the Covid-19 Pandemic Perdana, ST K Caraka Vidi; Muchayatin, Muchayatin
Untag Business and Accounting Review Vol 2, No 2: October 2023
Publisher : Faculty of Economics and Business UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/ubar.v2i2.4452

Abstract

This research is empirical research that aims to analyze the influence of professional skepticism, competence, and independence on audit quality during the COVID-19 pandemic. The population studied was 81 staff at the Leonard, Mulia, and Richard Semarang Public Accounting Firm. The sampling technique used is saturated. The data used is primary data obtained by distributing questionnaires to audit staff and 77 questionnaires could be processed. The data technique used in this research is multiple linear regression. The results show that professional skepticism, competence, and independence have a positive effect on audit quality during the COVID-19 pandemic. The implication are auditors should not delay decisions, should stick to the applicable Financial Accounting Standards regulations, and maintain an independent attitude in carrying out the audit process.
Identification of the Economic Crisis in Indonesia 2019-2022 Nusantara, Agung; Nawatmi, Sri
Untag Business and Accounting Review Vol 1, No 2: October 2022
Publisher : Faculty of Economics and Business UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/ubar.v1i2.3349

Abstract

This paper aims to to identify when the economic crisis in Indonesia occurred by basing itself on the formulation of The National Bureau of Economic Research, as the economic research authority in the United States, which is used as a reference for many countries including the United Nations. The Holdrick-Prescot Expectation Model is use as model with a de-trending approach that describes the information contained in the data without involving other data that might contribute to the movement of the data. the results of identification using the Gordon model and the Hodrick-Prescott method, it can be seen that the identification of crises is more accurate when using the definition applied by the NBER. Through the definition of the NBER crisis, it can be seen that Indonesia has experienced a decline in actual GDP compared to its trend value since 2019, Q4, which of course indicates the onset of an economic crisis.
Effect of Team Cooperation and Work Commitment on Employee Performance of PT. Ambassador of Sarana Jaya Seventeen Semarang Savira, Nava Bella; Juniarto, Galuh
Untag Business and Accounting Review Vol 1, No 1: April 2022
Publisher : Faculty of Economics and Business UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/ubar.v1i1.2913

Abstract

Many factors can affect employee performance such as teamwork and work commitment. This study aims to analyze the effect of teamwork and work commitment on employee performance. The population in this study was all employees and the sample in this study were all employees of 50 respondents at PT. Duta Sarana Jaya Seventeen Semarang. Therefore, this study uses a saturated sampling technique, which means that the entire population is used as a sample or respondent. The analytical tool used in this study uses multiple linear regression analysis and the application uses SPSS ver. 20. Based on the analysis results show that teamwork has a positive and significant effect on employee performance, and work commitment has a positive and significant effect on employee performance.
Potential and Projection Study of Land and Building Tax Dhani, Ali Umar
Untag Business and Accounting Review Vol 2, No 1: April 2023
Publisher : Faculty of Economics and Business UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/ubar.v2i1.3915

Abstract

Land and Building Tax is one of the regional taxes that has a major contribution to city or regency regional revenues. The purpose of this research is to find out and map the potential income from Land and Building Tax in Semarang City. The research population is all taxpayers in the city of Semarang which includes 16 districts. The sampling technique used in this study used a purposive sampling technique. The data analysis used in this study is a quantitative descriptive analysis using the least squares analysis tool. The results of the study show that the effectiveness, targets, and realization, as well as projected revenue from Land and Building Tax, have increased, except during a pandemic. The Semarang City Government is expected to be able to increase land and building tax revenues, including with an online system and increasing public awareness in paying taxes.
The Influence of Information Systems and Knowledge on the Implementation Effectiveness of Livin' by Mandiri Application Soegiastuti, Janti; Purnomo, Gunawan Setio
Untag Business and Accounting Review Vol 1, No 2: October 2022
Publisher : Faculty of Economics and Business UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/ubar.v1i2.3326

Abstract

This study aimed to analyze the effect of information systems and user knowledge on the implementation effectiveness of Livin’ by Mandiri application. The research population is Bank Mandiri KCP Semarang MT Haryono customers who have used Livin’ by Mandiri as many as 466,856 customers. The number of samples used was 100 people who were taken using simple random sampling. The data collected were analyzed using multiple linear regression. The results showed that the information system and knowledge had a positive and significant effect on the implementation effectiveness of Livin’s by Mandiri application. The results of the study concluded that customer knowledge about the application system has a more dominant influence on the implementation effectiveness compared to knowledge. According to this result, service providers of Livin by Mandiri should update their information systems, provide good complaint services, and educate consumers through social media channels.
Employee Performance Analysis Based on Employee Competencies, Work Facilities, and Organizational Climate Fakihudin, Wahyu; Prasetyo, Heru Eko
Untag Business and Accounting Review Vol 2, No 2: October 2023
Publisher : Faculty of Economics and Business UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/ubar.v2i2.4453

Abstract

This study aims to analyze the influence of employee competency, organizational climate, and career development on the performance of PT employees. Sango Ceramic Semarang. The population in this study was 103 employees of the warehouse division at PT Sango Ceramics Indonesia. The sample in this study was 82 respondents using the proportional random sampling method. The results of this research show that employee competency, work facilities, and organizational climate have a positive and significant influence on employee performance.

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