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COUNT: Journal of Accounting, Business and Management
Published by CV Fahr Publishing
ISSN : -     EISSN : 30266130     DOI : https://doi.org/10.61677/count.vi.8
Core Subject : Economy,
Economics, Econometrics & Finance
Marketing Management Finance Management Strategic Management Operation Management Human Resource Management E-business Knowledge Management Corporate Governance Management Information System International Business Business Ethics and Sustainability Entrepreneurship Islamic management Islamic Banking Islamic Marketing Islamic Human Resources Islamic Finance
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 30 Documents
 1   2   3 
COMPUTER SELF-EFFICACY AS A DETERMINANT OF SUCCESS OF MSME BUSINESS IN BANTUL REGENCY Nicolas Rangga Pramudya; Muchran, Murniady; Hazmin, Gulam; Prasetyo, Adi; Haqi, Iqbal Aditya; Pronosokodewo, Baniady Gennody
Count : Journal of Accounting, Business and Management Vol. 1 No. 4 (2024): April: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i3.373

Abstract

Finding out how computer anxiety, attitude, and self-efficacy affect the success of micro, small, and medium-sized enterprises (MSME) in Bantul Regency is the main goal of this study. Primary data is used in this quantitative study. The population for this analysis is all MSME actors in the Bantul Regency area, totaling 55 respondents. A purposive sample strategy was used in this research's sampling procedure. A criterion-based sample selection method is the purposeful sampling methodology. The data collection method in this research uses a questionnaire. The data analysis methods in the research are Validity Test, Reliability Test, Multiple Linear Regression, F Test, t Test, and Coefficient of Determination Test (R2). The research results show that computer anxiety has no effect on business success with a significance value of 0.940 > 0.05. Computer attitude has no effect on business success with a significance value of 0.865 > 0.05. Computer self-efficacy influences business success with a significance value of 0.002 <0.05. The results of this study indicate that computer anxiety and computer attitude are not significantly related to company performance. When it comes to the success of a company, one factor stands out: computer self-efficacy.
ANALYSIS OF DIFFERENCES IN AUDIT DELAY BETWEEN FINANCIAL COMPANIES AND NON-FINANCIAL COMPANIES Al Ma'arif, Abd. Army; Nugrahani, Tri Siwi; Pronosokodewo, Baniady Gennody
Count : Journal of Accounting, Business and Management Vol. 1 No. 4 (2024): April: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i3.374

Abstract

The purpose of this study is to determine the differences between financial and non-financial companies in terms of total current assets and audit delay. Current assets are types of assets that are estimated to be converted into cash within less than 1 year after the preparation of the financial statements. While audit delay is a period of time measured from the closing of the financial year to the issuance of the audit report. This study involved financial and non-financial companies listed on the IDX and included in the Kompas100 index consecutively during 2021–2022. The data analysis technique used in this study is the difference test with the Kruskal Wallis test. The results of the study indicate that there are differences between financial and non-financial companies in terms of current assets and audit delay.
THE EFFECTS OF POLITICAL CONNECTIONS, CORPORATE GOVERNANCE, AND ENTERPRISE RISK MANAGEMENT ON FIRM VALUE IN BANKING SUB-SECTOR COMPANIES Etanntyo, Dimas Pandu; Suryaningsum, Sri
Count : Journal of Accounting, Business and Management Vol. 1 No. 4 (2024): April: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i3.391

Abstract

Firm value is a calculation that describes the public's view of the company. The company value in this study will be measured using Tobin's Q. This study aims to provide an empirical explanation regarding the influence of the independent variables of political connection, corporate governance, and enterprise risk management. This study took the population of banking companies listed on the Indonesia Stock Exchange (IDX) for 2019-2023. The sample in this study was selected using purposive sampling method to find samples that fit the criteria and 226 samples were selected. The multiple linear regression analysis method was chosen for this study. This study has results, the three independent variables of political connection, corporate governance, and enterprise risk management have a partial and simultaneous effect on firm value.
THE EFFECT OF WORKLOAD, WORK STRESS AND COLLEAGUE SUPPORT ON EMPLOYEE PERFORMANCE AT PT LENTERA PROSPER INDO Muktifani, Ajeng Aprilia; Hazmi, Shadrina
Count : Journal of Accounting, Business and Management Vol. 2 No. 1 (2024): July: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i4.316

Abstract

This research investigates the relationship between three workplace factors - workload, work stress, and colleague support, and how they impact employee job performance through empirical analysis. The research framework incorporates workload, work stress, and colleague support as predictor variables, with employee job performance as the outcome variable. The research population comprised 150 full-time employees at PT Lentera Prosper Indo. Research data was gathered through on-site questionnaire distribution to participants. The investigators employed multiple linear regression techniques, complemented by t-test and F-test procedures for hypothesis verification. The findings revealed that both workload and work stress demonstrated significant adverse effects on employee job performance. Conversely, colleague support exhibited a substantial beneficial influence on employee job performance.
ANALYSIS OF FINANCIAL AND NON-FINANCIAL FACTORS ON THE LEVEL OF UNDERPRICING IN COMPANIES CONDUCTING INITIAL PUBLIC OFFERING (IPO) ON THE INDONESIA STOCK EXCHANGE IN THE PERIOD 2018-2023 Arsinta Yuliana, Dhea; Suryaningsum, Sri
Count : Journal of Accounting, Business and Management Vol. 2 No. 1 (2024): July: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i4.393

Abstract

This study examines to analyze empirical evidence regarding financial and non-financial factors on the level of stock underpricing when carrying out Initial Public Offering (IPO) on the IDX for the period 2018-2023. The underpricing phenomenon occurs when the offer price on the Initial Market is smaller than the share price at the close of the first day. the variables used in this study are Return on Asset (ROA) as X1, Debt to Equity Ratio (DER) as X2, and underwriter reputation as X3, Company Size as X4, Company Age as X5, and Net Profit Margin (NPM) as X6 and Underpricing Level as Y. This study uses secondary data in the form of company prospectus reports obtained through the Indonesia Stock Exchange. The number of samples used amounted to 268 companies with a purposive sampling method. The analysis technique is multiple linear analysis with IBM SPSS Version 26. Based on the results of data analysis shows that Underwriter Reputation affects the Underpricing Level. While ROA, DER, Company Size, Company Age, and NPM have no effect.
ANALYSIS OF STOCK PRICE EVALUATION IN THE ENERGY SECTOR AND CONSUMER CYCLICAL SECTOR DURING IPO AND AT THE END OF 2024 Prasetya, Fikri Dwi; Sri Suryaningsum
Count : Journal of Accounting, Business and Management Vol. 2 No. 1 (2024): July: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i4.395

Abstract

This study aims to evaluate the performance of energy and consumer cyclical sector stocks on the Indonesia Stock Exchange by comparing the stock price at the end of 2024 to the share price at the time of the Initial Public Offering (IPO) as the basis for an investment strategy in 2025. This study uses a quantitative method with differential test analysis, with data from 21 companies in the energy sector and 49 companies in the consumer cyclical sector that meet the sample criteria. The study results show that in hypothesis 1, there is no significant difference between the share price at the time of the IPO and the end of 2024 in energy sector companies. For hypothesis 2, there is a significant difference between the share price at the time of the IPO and the end of 2024 in companies in the consumer cyclical sector. For hypothesis 3, there is no significant difference in stock prices during IPOs between the energy sector and consumer cyclical, with the average stock price at the time of IPO in the energy sector higher than that of the consumer cyclical sector. For the 4th hypothesis, there is a significant difference in stock prices at the end of 2024 between the energy and consumer cyclical sectors, with the average stock price at the end of 2024 in the energy sector being higher than in the consumer cyclical sector.
EVENT HISTORY ANALYSIS (EHA) METHOD AS EVENT STUDY DEVELOPMENT Sri Suryaningsum; Prasetya, Fikri Dwi
Count : Journal of Accounting, Business and Management Vol. 2 No. 1 (2024): July: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i4.396

Abstract

This study aims to introduce event history analysis (EHA) as an alternative to event study in accounting, business, and economics research, especially for events that span a long time. Event Studies are generally limited to analysing daily events, whereas many phenomena in this area, such as post-IPO stock price stabilization, require long-term analysis. Event History Analysis, which originated in medicine, has evolved and began to be used in business research in Western countries. However, its use in Indonesia is still limited. Inappropriate use of Event Studies for long-term events may lead to biased research results. The method used in this study is an in-depth comparative literature analysis between Event Study and Event History Analysis. In addition, data testing simulations were carried out using Event History Analysis. The results of this study present a comprehensive comparison table between Event Study and Event History Analysis. Practical guidance on data preparation for COX regression analysis (one of the EHA methods) is also provided. This study also provides examples of research titles relevant to EHA, complete with event identification, independent variables, and expected interpretations. This study contributes to increasing the validity and accuracy of analyses in studies involving a relatively long time span.
EID STUDY EVENT: STOCK PRICES AND STOCK TRADING VOLUME BEFORE AND AFTER EID 2024 IN THE ENERGY SECTOR Andhika, Bambang Mahendra; Suryaningsum, Sri; Fikri Dwi Prasetya
Count : Journal of Accounting, Business and Management Vol. 2 No. 1 (2024): July: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i4.408

Abstract

This paper presents the results of the analysis of the Eid study event that affects stock prices and stock trading volumes before and after Eid in 2024 in the energy sector. The analysis was carried out by testing the difference in stock prices and differences in stock trading volumes before Eid compared to after Eid. The energy sector was chosen because it is a sector that is closely related to Eid, where during Eid, energy production in Indonesia is usually not as much as other days. The analysis tool used is compare mean paired differences because the research was conducted to test the Eid event with differences before and after Eid. This study uses a sample of ten energy companies consisting of coal mining companies, oil and gas companies, and energy facility support companies with 5 daily data points before and 5 days after Eid so that the total data is 50 stock price data and 50 stock trading data. The result is that the average mean of stocks and stock trading volume before Eid is lower than the mean after Eid. For the results of statistical data testing, the results are statistically that the stock prices before and after Eid are not different, although the mean stock price before Eid is lower when compared to the mean stock price after Eid. For the results of statistical testing of the stock trading volume variable, there is a significant difference; in this case, the trading volume before Eid is lower than the trading volume after Eid. This means that the 2024 Eid event has a real effect on changes in stock trading volume before and after Eid 2024. This study is useful for investors if they invest before Eid, especially in the energy sector during Eid 2024.
GOVERNANCE OF ENERGY INTENSITY IMPLEMENTATION: CASE STUDY OF PT ALAMTRI RESOURCE INDONESIA TBK Suryaningsum, Sri; Andhika, Bambang Mahendra; Roffiatun, Nelly
Count : Journal of Accounting, Business and Management Vol. 3 No. 1 (2025): July: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i2.499

Abstract

This study analyzes the governance of energy intensity implementation at PT Alamtri Resource Indonesia Tbk. (2019-2023) through a quantitative descriptive approach, namely calculating energy intensity and then conducting a comparative analysis of similar sectors. The results show significant fluctuations: energy intensity jumped 54% (2020) and 202% (2023) during production expansion without technological innovation, but dropped drastically by 61% (2021) and 60% (2022) post-infrastructure investment. Comparatively, the company's performance is consistently above the average of the Indonesian mining sector (0.28 SBM/million Rp), with a gap of 20 times the minimum sector value (2019). This dynamic is influenced by internal factors (economic activity, technical efficiency) and external factors such as regulatory pressures on  Rencana Umum Energi Nasional (RUEN), dependence on national infrastructure (network losses of 8.2%), and fluctuations in commodity prices. The managerial implications emphasize continued investment in equipment updates, technology integration during expansion, and collaboration with governments to mitigate systemic challenges. These findings are the basis for operational policies to achieve national targets while mitigating the risk of inefficiency.
PROJECT-BASED LEARNING TO ENHANCE ECONOMIC LITERACY Yuliani; Sugiono; Forijati
Count : Journal of Accounting, Business and Management Vol. 3 No. 1 (2025): July: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v3i1.355

Abstract

This study investigates the effectiveness of the Project-Based Learning (PBL) model in enhancing students’ economic literacy at MAN 1 Kediri City. The research was motivated by the low level of economic literacy among students, which is attributed to the dominance of conventional, theory-based instructional approaches that limit student engagement and practical understanding. To address this issue, a Classroom Action Research (CAR) design was employed across two cycles, each consisting of four stages: planning, implementation, observation, and reflection. A total of 28 students from grade X-F participated in the study. Data collection techniques included pre-tests and post-tests to measure economic literacy gains, observation sheets to assess engagement, interviews to gather student perceptions, and documentation of project outputs. In Cycle 1, the average student score increased by 13% compared to the pre-test, although not all students achieved classical completeness. After revising the instructional strategy, Cycle 2 yielded a further 20% increase in scores, with all students meeting or exceeding the minimum mastery criteria. Qualitative data also indicated improved motivation, collaboration, and critical thinking. The study findings are consistent with prior literature, confirming that PBL enhances not only conceptual understanding but also student engagement and higher-order thinking skills. This research contributes novel insights by applying a two-cycle CAR framework within an Islamic high school context, integrating both quantitative and qualitative analysis. The results suggest that PBL is a highly effective pedagogical strategy for improving economic literacy and can be adapted in broader educational settings to support meaningful, student-centered learning.

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