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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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Pengaruh Kebijakan Stock Split Dan Right Issue Terhadap Harga Saham (studi pada perusahaan yang melakukan stock split dan right issue periode 2018-2020) Fidia Pangestika Fidia Pangestika; Giyah Yuliari; C.H. Asta Nugraha; Siti Aminah
Serat Acitya Vol. 12 No. 2 (2023): Oktober: Jurnal Ilmiah Serat Acitya
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/sa.v12i2.1096

Abstract

This study aims to determine the influence of stock split policies (stock splits) and limited offer policies (right issue) on stock prices in companies listed on the Indonesia Stock Exchange (IDX). The stock price for a stock split is measured by the closing price and for the right issue using abnormal returns. The data used is the company's stock price data taken on the IDX and Yahoo Finance in 2018 to 2020. The population used in this study amounted to 52 companies consisting of 25 companies that conducted stock splits and 27 companies that conducted right issues and sampling using census methods or saturated samples. Hypothesis testing using wilcoxon signed rank test with observation period (event window) for stock split is 8 days and for the right issue which is 14 days, previously conducted normality test first using shapiro wilk test. The test results indicated that there was an influence on the stock split policy on the stock price in 2018 to 2020 with a significance value of 0.012. As for the right issue test, a significance value of 0.218 was obtained which means that there is no influence on the right issue policy on the stock price in 2018 to 2020.
Efektivitas Workplace Commitment Dalam Memediasi Pengaruh Partisipasi Dalam Pengambilan Keputusan Terhadap Kinerja Organisasi Karsiati Karsiati; Maskudi Maskudi
Serat Acitya Vol. 12 No. 2 (2023): Oktober: Jurnal Ilmiah Serat Acitya
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/sa.v12i2.1097

Abstract

Tujuan utama dari penelitian ini adalah untuk mempelajari pengaruh partisipasi pengambilan keputusan terhadap kinerja organisasi yang dimediasi oleh komitmen kerja membangun perusahaan percetakan dan penerbitan kota semarang, provinsi jawa tengah, Indonesia. Berdasarkan tujuan utama penelitian ini merupakan penelitian terapan deskriptif korelatif berdasarkan data yang dikumpulkan yang telah dilakukan pada tahun 2021. Populasi penelitian terdiri dari karyawan yang bekerja pada perusahaan penerbitan di kota semarang yang mempunyai kantor cabang sebagai distributor di bagian penjualan. Jumlah pegawai di kantor pusat dan cabang sebanyak 1.260 orang. Jumlah sampel yang diambil sebanyak 200 orang, dengan teknik probabilitas sampling. Model kerangka teori yang dibuat menunjukkan adanya variabel intervening yang berfungsi untuk menguji hipotesis yang diajukan. Pengujian hipotesis dilakukan dengan menggunakan Structural Equation Modeling (SEM), dengan menggunakan Analysis of Moment Structure (AMOS). Hasil pengujian hipotesis menunjukkan bahwa partisipasi dalam pengambilan keputusan, komitmen organisasi dan individu mempunyai pengaruh positif yang signifikan terhadap kinerja organisasi. The main purpose of this research is to study the impact of participation on decision-making towards organizational performance mediated by workplace commitment to construct a printing and publishing company in Semarang City, province of central Java, Indonesia. Based on the main purpose this research is an applied research descriptive correlative based on data collected which had been done in 2021. The research population consists of employees who work in publishing companies in the city of Semarang which have branch offices as distributors in sales. The number of employees at the head office and branches is 1,260 people. The number of samples taken was as many as 200 people, with a probability sampling technique. The theoretical frame model that has been made shows the existence of intervening variables, those to test the hypothesis which is already proposed. Hypothesis testing is carried out using Structural Equation Modeling (SEM), using the Analysis of Moment Structure (AMOS). The result of hypothesis examination shows that participation in decision-making, and organizational and individual commitment have a significant positive influence on organizational performance.
Efektivitas Manajemen Stress Digital dalam Mengatasi Dampak Penggunaan Teknologi Informasi widyatmoko widyatmoko
Serat Acitya Vol. 12 No. 2 (2023): Oktober: Jurnal Ilmiah Serat Acitya
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/sa.v12i2.1170

Abstract

Era digital merupakan perkembangan teknologi informasi yang selalu berkaitan pada dunia ilmu dan pengetahuan. Oleh karena itu, dengan adanya manajemen stress di era digital perlu dilakukan sosialiasi dan penelitian yang lebih mendalam agar hasil yang didapat lebih baik lagi. Sehingga dengan adanya hasil ini diharapkan mampu memberikan motivasi kepada para pegawai mengenai pentingnya manajemen stress di era digital. Penelitian dilakukan dengan menggunakan penelitian metode analisis deskriptif kualitatif. Metode kualitatif bertujuan untuk memahami objek yang diteliti secara mendalam. Dalam implementasinya, ini mengkaji literatur (literature review) dan bersumber dari artikel penelitian (research articles), juga berasal dari jurnal dan berita online yang bertujuan untuk menarik kesimpulan dan mengevaluasi masalah. Hasil penelitian menunjukkan bahwa dengan melakukan berbagai macam detoks sosial media adalah dengan cara membatasi dan mengurangi kegiatan untuk scrolling atau memberi komentar pada media sosial. Karena dengan melakukan hal tersebut dapat membatasi rasa ketergantungan serta kecanduan penggunkan sosial media. kondisi stres kronis di mana pekerja merasa lelah secara fisik, mental, dan emosional gara-gara pekerjaannya.
Efektifitas Penerapan Marketing Strategy dalam Upaya Meningkatkan Minat Belanja Konsumen di Swalayan Salafiyah Sukorejo Banyuputih Situbondo Imroatus Sholiha; Lusi Oktaviani
Serat Acitya Vol. 12 No. 2 (2023): Oktober: Jurnal Ilmiah Serat Acitya
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/sa.v12i2.1186

Abstract

The high interest of the Indonesian people in retail supermarkets makes competition for retail supermarkets increasingly high, so that appropriate and effective marketing strategies are needed. This research examines the effectiveness of marketing strategy implementation in an effort to increase consumer shopping interest at the Salafiyah Sukorejo Banyuputih Situbondo supermarket. This research is a field study using descriptive qualitative research methods, namely the reporting is described and conveyed in words. The data sources used use primary and secondary data, while the data collection techniques use observation, interviews and documentation. The validity of the data uses triangulation. The results of the research show that the marketing strategies carried out at Salafiyah supermarkets are very effective, although not all marketing strategy theories are implemented by Salafiyah supermarkets, but Salafiyah supermarkets' income increases from year to year due to implementing several marketing strategies that they implement in combination with several existing marketing strategy theories. Meanwhile, the obstacles faced in implementing marketing strategies include the lack of quantity of human resources and the lack of knowledge of human resources regarding retail supermarket marketing strategies.
Pengaruh Komponen Good Corporate Governance Pada Nilai Perusahaan: Studi Empiris Pada Perusahaan Terindeks Sri-Kehati Elsa Isabel; Ni Made Dwi Ratnadi
Serat Acitya Vol. 12 No. 2 (2023): Oktober: Jurnal Ilmiah Serat Acitya
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/sa.v12i2.1198

Abstract

Good corporate governance appears to control behavior and resolve conflicts between parties within the company. This study aims to determine the effect of good corporate governance components on firm value. This study examines 88 companies listed twice a year in the SRI-KEHATI Index in 2019-2022. The components of good corporate governance in this study are proxied by managerial ownership, institutional ownership, independent commissioner composition, and board size. This study uses firm size as a control variable. The analysis technique used is multiple linear regression analysis. The results of the analysis show that managerial ownership, institutional ownership, and board size have a positive and insignificant effect (95 percent confidence level) on firm value while the composition of independent commissioners has a significant positive effect on firm value. The implication of this research is that companies with a high composition of independent commissioners indicate that independent commissioners supervise and coordinate well in maintaining a balance between the interests of majority and minority shareholders so that it has an impact on increasing firm value.
The Influence Of Job Stress, Job Motivation and Job Satisfaction On Employee Performance At Pt Pancaran Sinar Rajawali Indonesia Abdul Fatah
Serat Acitya Vol. 10 No. 1 (2021): April: Jurnal Ilmiah Serat Acitya
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/sa.v10i1.1245

Abstract

The aim of this research is to examine the influence of work stress, work motivation and job satisfaction on employee performance at PT Pancaran Sinar Rajawali Indonesia, both simultaneously and partially. This research uses an explanatory quantitative approach. The number of samples in this study was 35 respondents The results of this research in hypothesis 1 obtained the results of t count > t table (2.362 > 1.989) with a significance level of 0.02 (0.02 < 0.05) Hypothesis 2 obtained the results of t count > t table (2.398 > 1.989) with a level of significance of 0.02 (0.02 < 0.05). Hypothesis 3 obtained the results of t count > t table (2.659 > 1.989) with a significance level of 0.01 (0.01 < 0.05). Hypothesis 4 obtained the results of F count > F table (7.566 > 2.717) with a significance level of 0.00 (0.00 < 0.05) which means there is a significant influence between work stress, work motivation and job satisfaction on employee performance. The conclusion of this research is that in hypotheses 1 to hypothesis 4 there is a significant influence on work stress, work motivation and job satisfaction on the performance of PT Pancaran Sinar Rajawali Indonesia employees.
Budaya Kerja, Motivasi Kerja terhadap Disiplin Kerja, dampaknya Pada Kinerja karyawan di Industri Logam Tegal prihatin tiyanto priagung hutomo
Serat Acitya Vol. 12 No. 2 (2023): Oktober: Jurnal Ilmiah Serat Acitya
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/sa.v12i2.1250

Abstract

Disiplin Kerja karyawan sangat penting untuk meningkatkan Kinerja karyawan. Disiplin kerja berkaitan erat dengan budaya kerja dan motivasi kerja karyawan. Disiplin kerja karyawan dihipotesiskan berpengaruh positif terhadap kinerja karyawan di Industri Logam di Tegal. Penelitian ini dilakukan di dua tempat yaitu di Kota Tegal dan Kabupaten Tegal dari 100 data industry terdapat total populasi 170 karyawan, sesuai rumus Slovin di setiap perusahaan di ambil 2 sampai dengan 3 karyawan, dan diperoleh sampel 116 orang, sebagai sampel. Penelitian dilakukan dengan menggunakan Software Amos 22. Hasil penelitian menunjukkan bahwa Budaya Kerja Karyawan dan Motivasi Kerja berpengaruh positif signifikan terhadap Disiplin Kerja Karyawan dan berdampak positif pula pada Kinerja Karyawan. Penelitian ini untuk memberikan dukungan bagi pemilik maupun stakeholders dalam Pengambilan Keputusan bahwa Disiplin Kerja, di dasarkan Budaya Kerja dan Motivasi Kerja sangat tepat sehingga memberi pengaruh positif pada Kinerja Karyawan. Employee work discipline is very important to improve employee performance. Work discipline is closely related to work culture and employee work motivation. Employee work discipline is hypothesized to have a positive effect on employee performance in the Metal Industry in Tegal. This research was conducted in two places, namely in Tegal City and Tegal Regency. From 100 industry data there was a total population of 170 employees. According to the Slovin formula, 2 to 3 employees were taken in each company, and a sample of 116 people was obtained as a sample. The research was conducted using Amos 22 Software. The results of the research show that Employee Work Culture and Work Motivation have a significant positive effect on Employee Work Discipline and also have a positive impact on Employee Performance. This research is to provide support for owners and stakeholders in making decisions that work discipline, based on work culture and work motivation, is very appropriate so that it has a positive influence on employee performance.
Efek Elektronic Word Of Mouth, Citra Merek Serta Content Richness yang Berdampak pada Subscription Decision Netflix: Efek Elektronic Word Of Mouth, Citra Merek Serta Content Richness yang Berdampak pada Subscription Decision Netflix Musthafa, Shabri Dinal; Lukiarti, Ming Ming
Serat Acitya Vol. 13 No. 1 (2024): April: Jurnal Ilmiah Serat Acitya
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/sa.v13i1.1262

Abstract

Kegunaan kegiatan penelitian ini untuk menunjukkan efek E-WOM, brand image dan content richness terhadap subscription decision pada layanan vidio streaming on demand Netflix di Kabupaten Rembang. Populasi penelitian adalah pengguna Netflix di Kabupaten Rembang yang belum memiliki jumlah tidak pasti (non probability) dengan teknik pengambilan sampel secara acak. Pengolahan analisan ini dilakukan dengan pengolahan multiple regression dengan aplikasi SPSS 24. Hasil analisis ini memiliki hasil yaitu variabel E-WOM serta citra merek memiliki efek positif tidak signifikan pada subsription decision, beda hal dengan hasil yang dimiliki variabel content richness yaitu variabel tersebut memiliki efek positif signifikan terhadap subsription decision. Uji determinasi menunjukkan hasil ketiga variabel independen tersebut mampu menjelaskan subscription decision sebesar 92,9% selebihnya yaitu 7,1% dijelaskan oleh faktor lain.
Pengaruh Daya Tarik, Citra Destinasi, Dan E-Wom Terhadap Keputusan Berkunjung Pada Taman Wisata Guci Harisstha, Nur Ahmat Zaim; Mahmud, Mahmud; Anomsari, Ariati; Putra, Febrianur Ibnu Fitroh Sukono
Serat Acitya Vol. 13 No. 1 (2024): April: Jurnal Ilmiah Serat Acitya
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/sa.v13i1.1320

Abstract

Keputusan wisatawan untuk mengunjungi suatu objek wisata memiliki peran krusial dalam perkembangan objek tersebut. Penelitian ini dilaksanakan dengan tujuan untuk menilai pengaruh daya tarik, citra destinasi, dan Electronic Word Of Mouth (E-WOM) dengan keputusan berkunjung di Taman Wisata Guci. Analisis dalam penelitian ini menggunakan metode regresi linier berganda, pada pengunjung yang pernah mengunjungi Taman Wisata Guci sebagai sampel penelitian. Kuesioner diberikan kepada wisatawan yang sudah mendatangi Taman Wisata Guci menggunakan teknik pengambilan sampel accidental sampling, dengan banyak sampel sejumlah 100 responden. Hasil dari penelitian menyatakan yakni keputusan berkunjung dipengaruhi secara positif dan signifikan oleh daya tarik rekreasi, citra destinasi, dan E-WOM. Uji F menunjukkan bahwa keputusan berkunjung ke Taman Wisata Guci secara signifikan dipengaruhi secara bersamaan oleh Daya Tarik, Citra Destinasi, dan E-WOM. Oleh karena itu, pengelola Taman Wisata Guci disarankan untuk terus mempertahankan dan meningkatkan daya tarik, citra destinasi, dan E-WOM agar jumlah pengunjung dapat terus meningkat setiap tahunny
Faktor-Faktor Yang Memengaruhi Minat Mahasiswa Akuntansi Memperoleh Sertifikasi Chartered Accountant Anak Agung Ayu Indah Puspita Dewi; Komang Ayu Krisnadewi
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.v13i1.1330

Abstract

This research aims to examine the influence of factors that influence accounting students' interest in obtaining Chartered Accountant (CA) certification. Behavioral Decision Theory based on the belief, preference and constraint model is used to explain the influence of capabilities, environmental factor, socio-cultural factor, preference, and constraint faced on accounting students' interest in obtaining CA certification. Gender and GPA variables are used as control variables. The population in this research is active Bachelor of Accounting students who come from state/private universities in Bali, Indonesia. The sample determination method uses a nonprobability sampling method with a purposive sampling technique. Data collection in this research used a survey method by distributing questionnaires with a sample size of 86 respondents. The data analysis techniques used are logistic regression analysis and multiple linear regression analysis. The results of data analysis show that capabilities have a positive effect on accounting students' interest in obtaining CA certification.

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