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Serat Acitya
Published by Universitas 17 Agustus 1945 Semarang
ISSN : 08534748     EISSN : 29617030     DOI : 10.56444
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
bidang ilmu manajemen dan akuntansi antara lain manajemen pemasaran, manajemen keuangan, manajemen sumber daya manusia,termasuk perilaku organisasi, dan manajemen informasi, sistem pengendalian manajemen, audit manajemen, akuntansi keperilakuan, sistem informasi akuntansi, penganggaran, perpajakan, akuntansi manajemen, akuntansi keuangan dan biaya.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 220 Documents
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Determinan Income Smoothing pada Sektor Manufaktur yang Terdaftar di IDX Dani Cristian; Widya Rizki Eka Putri; Ratna Septiyanti; Agus Zahron Idris
Serat Acitya Vol. 12 No. 1 (2023): April: Jurnal Ilmiah Serat Acitya
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/sa.v12i1.649

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris terkait pengaruh bonus plan, kepemilikan manajerial, dan ukuran perusahaan terhadap income smoothing. Pengukuran yang digunakan untuk mendeteksi income smoothing adalah indeks eckel. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017 sampai dengan tahun 2021. Pengujian hipotesis dilakukan dengan menggunakan analisis regresi linier berganda. Pengukuran variabel bonus plan menggunakan rasio remunerasi terhadap laba bersih tahun berjalan karena pengukuran ini masih sedikit digunakan pada penelitian sebelumnya. Hasil pengujian dalam penelitian ini menunjukkan bahwa bonus plan tidak berpengaruh terhadap income smoothing, sedangkan hasil pengujian kepemilikan manajerial menunjukkan pengaruh positif terhadap income smoothing, dan hasil pengujian ukuran perusahaan menunjukkan pengaruh negatif terhadap income smoothing.
Determinan Nilai Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021 Sholeh Nur Rohmat; Axel Giovanni; Dian Marlina Verawati
Serat Acitya Vol. 12 No. 1 (2023): April: Jurnal Ilmiah Serat Acitya
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/sa.v12i1.669

Abstract

Company Value is one of the company's goals to be achieved by maximizing the value of Shares. Company value is also one of the factors considered by investors when investing in the capital market. The company value of the food and beverage sub-sector for the last 5 years since 2017 has decreased significantly in 2019 to 2021. Firm Value is influenced by various factors such as: Managerial Ownership, Institutional Ownership, Profitability and Leverage. The existence of a research gap supported by the gap phenomenon makes further study of the factors that affect firm value still needed. This study aims to provide empirical evidence regarding the influence of Managerial Ownership, Institutional Ownership, Profitability and Leverage in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2017-2021. The research population is all food and beverages on the Indonesia Stock Exchange (IDX). The research sample obtained as many as 57 observations through a purposive sampling method. Research using secondary data with analysis techniques using multiple linear regression analysis. The software tool used in the research is SPSS. The results of the study provide evidence of the influence of Managerial Ownership, Institutional Ownership and Leverage on Firm Value. However, there is also empirical evidence that Profitability has no effect on Firm Value. Meanwhile, simultaneously the variables of Managerial Ownership, Institutional Ownership, Profitability and Leverage affect Firm Value.
Pengaruh Profitabilitas, Struktur Modal, Ukuran Perusahaan, Pertumbuhan Perusahaan Terhadap Nilai Perusahaan Yang Tercatat dI IDX 30 Fredi Eko Setiawan; Wahyu Dwi Warsitasari
Serat Acitya Vol. 12 No. 1 (2023): April: Jurnal Ilmiah Serat Acitya
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/sa.v12i1.675

Abstract

This study aims to determine the effect of Profitability, Capital Structure, Company Size, Company Growth on company value in companies listed on the IDX30 Index. The research period is 2019 – 2021. This research uses a quantitative approach with a sampling technique using a purposive sampling method, so that 21 companies are obtained as research samples. The data analysis technique used in analyzing data uses Eviews 9.0. The results of this study indicate that partially Profitability has a significant effect on firm value. Capital structure has no significant effect on firm value. Firm size has a significant effect on firm value. Company growth has no significant effect on firm value. The results of this research simultaneously show that profitability, capital structure, company size, and company growth have a significant effect on firm value.
Analysis of External Support and Organizational Capacity on Electronic Commerce Adoption Impact on Small Medium Business Performance Aris Mardiyono; Gita Sugiyarti
Serat Acitya Vol. 12 No. 1 (2023): April: Jurnal Ilmiah Serat Acitya
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/sa.v12i1.688

Abstract

This study aims to develop the concept of external support, compatibility and organizational capabilities in increasing the adoption of Electronic Commerce and its impact on the performance of small and medium enterprises. The sample of this research was 123 respondents consisting of small and medium culinary business owners in the city of Semarang, Indonesia. The analysis technique uses Structural Equation Modeling - Amos program version 21. The results show that adoption of electronic commerce is significantly positively influenced by external support, by compatibility, by organizational capability, and by organizational capability, in addition to being significantly positively influenced by adoption of electronic commerce and the performance of small and medium-sized businesses. You may swiftly and effectively rework and reword your material by using paraphraser to take your sentences and make modifications.
Pengaruh Dukungan Manajemen Puncak, Pemanfaatan Teknologi Informasi Dan Pengalaman Kerja Terhadap Efektivitas Sistem Informasi Akuntansi Ivi Novianti; Khamimah Khamimah
Serat Acitya Vol. 12 No. 1 (2023): April: Jurnal Ilmiah Serat Acitya
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/sa.v12i1.689

Abstract

This study aims to determine the effect of top management support (X1), utilization of information technology (X2) and work experience (X3) on the effectiveness of accounting information systems (Y). The population used in this study were 47 KSPPS BMT Bina Ummat Sejahtera employees in the Semarang area. The sampling method used is saturated sample (census). The data in this study are primary data obtained from distributing questionnaires to KSPPS BMT Bina Ummat Sejahtera Semarang Region employees. The data analysis technique used multiple linear regression analysis with the help of SPSS 21 software. The results showed that top management support (X1), utilization of information technology (X2) and work experience (X3) were significant for increasing the effectiveness of accounting information systems (Y).
Pengaruh Penerapan Manajemen Rantai Pasok dan Sistem Erp pada Perusahaan Tesla Inc Febriani Fajar Wati; Roby Tan; Mashita Ayuni; Melvin Louisly; Melvin Sihombing; Elza Theofhilia
Serat Acitya Vol. 11 No. 2 (2022): Oktober: Jurnal Ilmiah Serat Acitya
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/sa.v11i2.739

Abstract

The United States is home to Tesla Inc., a manufacturer of auto parts. For efficient operation, Tesla Inc. must implement a supply chain management plan. In this section, we will assess the use of enterprise resource planning (ERP) in supply chain management at Tesla Inc. Tesla Inc. supply chain management based on a vertical supply chain integration strategy. Likewise, Tesla Inc. uses a self-designed enterprise resource planning (ERP) system called WARP to interconnect enterprise processes
Pengaruh Partisipasi Masyarakat,Pemanfaatan Teknologi Informasi, dan Komitmen Organisasi Terhadap Pembelian Impulsif di Medan Mall Toga Sehat Shite
Serat Acitya Vol. 11 No. 2 (2022): Oktober: Jurnal Ilmiah Serat Acitya
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/sa.v11i2.740

Abstract

The development of increasingly sophisticated information technology allows consumers to absorb information about a product or service more easily. Consumers are increasingly selective in choosing products to use or consume at this time so consumers will give positive responses to products. The purpose of this study is to find out how the influence of community: participation. the use of Information Technology and Organizational Commitment has an effect on Impulsive Purchases at Medan Mall. This research was conducted in the city of Medan with multiple linear regression data analysis techniques using the Statistical Package of Social Science (SPSS) version 22.0 for Windows Determination of the number of samples through non-probability sampling techniques. especially purposive sampling as many as 150 respondents it was found that the community participation variable. the use of Information Technology. had a positive and significant effect on impulse buying at Medan Mall and the organization! commitment variable had a positive and significant effect on impulsive buying at Medan Mall.
Transformasi Digital Perusahaan Internasional Starbucks Terhadap Peningkatan Daya Saing Perusahaan Febriani Fajar Wati; Roby Tan; Mashita Ayuni
Serat Acitya Vol. 11 No. 2 (2022): Oktober: Jurnal Ilmiah Serat Acitya
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/sa.v11i2.759

Abstract

This research aimed to analyze the application of digital transformation on international company Starbucks, which is a popular and huge scale coffee company which have more than 20,000 amount of outlets worldwide, towards its competitiveness advantages. The research method used was qualitative research, by gathering data sample from previous researches, articles, journals, and other similar publications in order to justify and to strengthen researcher’s arguments on this topic, especially in context of digital transformation applied by Starbucks to reach their business success. The gathered data be analyzed by qualitative analysis, with the findings resulted that the digital transformations of Starbucks, in which by working toge rease company competitiveness in international market.Digital ther with Postmates, to proceed a delivery app which is integrated with those company due to enable the customers to perform online orders of products in such an easy and practical way are able to inc
Pengaruh Penerapan Sistem Manajemen Sumber Daya Perusahaan (ERP) Dalam Meningkatkan Kinerja Manajemen Rantai Pasok (SCM) Suatu Organisasi / Perusahaan Delvian Yosuky; Renalbi Renalbi; Tio Sania Rachmi; Felix Felix; Ricky Ricky
Serat Acitya Vol. 11 No. 2 (2022): Oktober: Jurnal Ilmiah Serat Acitya
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/sa.v11i2.767

Abstract

In a manufacturing company, of course, it requires supply chain management procedures that can help facilitate the process of managing its business activities in all aspects. ERP is a flexible system that integrates and manages production activities that can increase the performance of a company. This analysis aims to obtain information relating to this ERP system. In this analysis, the author's team chose one of the manufacturing companies in the city of Batam, namely PT Gunung Mas Internasional which had been established since 2015, which is specifically engaged in spring bed manufacturing. This company also uses an ERP application called netsuite
Analisa Manajemen Strategik Bisnis Mengenai Pt Indofood Sukses Makmur Tbk Delvian Yosuky; Ricky Ricky; TioSaniaRachmi; Felix Felix
Serat Acitya Vol. 11 No. 2 (2022): Oktober: Jurnal Ilmiah Serat Acitya
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/sa.v11i2.807

Abstract

PT Indofood Sukses Makmur Tbk is a company engaged in the food sector, located in Jakarta. The company was founded on August 14, 1990 under the name PT Panganjaya Intikusuma, and changed its name to Indofood Sukses Makmur on February 5, 1994. The company exports its food ingredients to Asia, Australia and Europe. This research will review the strategic management of a company, namely PT Indofood Sukses Makmur Tbk. In this study the authors used qualitative method techniques with a descriptive qualitative method approach. This study shows that PT Indofood Sukses Makmur Tbk carries out strategic management by promoting it on various platforms such as Instagram and TV shows. Then another management strategy is to continue to innovate to produce new products that can attract the attention of consumers and have added value.

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