cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Yananto Mihadi Putra
Contact Email
yananto.mihadi@masyarakatjurnal.or.id
Phone
+6289661079005
Journal Mail Official
ejournal@masyarakatjurnal.or.id
Editorial Address
Wisma NH, Jl. Raya Pasar Minggu No.2B-C, RT.2/RW.2, Pancoran, Kec. Pancoran, Kota Jakarta Selatan, Daerah Khusus Ibukota Jakarta 12780
Location
Kota adm. jakarta selatan,
Dki jakarta
INDONESIA
Countable (Contemporary Business and Sustainability Science)
Published by Inisiatif Masyarakat Jurnal Indonesia
ISSN : -     EISSN : 30630126     DOI : 10.xxxxxx/countable
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Countable (Contemporary Business and Sustainability Science) is a peer-reviewed social science journal published with Aim and Scope in the fields of Management, Finance, Accounting, Corporate Governance, Corporate Sustainability, Business Communication, and Green Economics. This journal is managed and published by IMAJI (Inisiatif Masyarakat Jurnal Indonesia). The manuscripts are published in English and periodically published in March and September.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 15 Documents
 1   2 
Accrual Quality, Corporate Governance, and Performance Fambudi, Imam Nurcahyo; Murwaningsari, Etty
Countable (Contemporary Business and Sustainability Science) Vol. 1 No. 1 (2024)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study investigates the effect of accrual quality and corporate governance on performance. The company's performance is in proxy with an accounting base represented by asset return while the market base is represented by Tobin-q. using a sample of manufacturing companies included in the 100 companies with the largest capitalization according to IICD obtained 57 observations consisting of 19 companies per year from 2015-2017. This study used statistical analysis, using a purposive sampling method with multiple regression. It was found that corporate governance has a positive and significant influence on accounting performance, while the quality of accrual and corporate governance has a positive and significant influence on market performance.
Influence of Financial Performance Indicators on Stock Prices: A Study of Food and Beverage Firms on the Indonesian Stock Exchange Devina, Koming Melia; Adiandari, Ade Maharini
Countable (Contemporary Business and Sustainability Science) Vol. 1 No. 1 (2024)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of Return on Assets (ROA), Return on Equity (ROE), and Earning Per Share (EPS) on stock prices in food and beverage sub-sector companies listed on the Indonesian Stock Exchange for the period 2016 - 2021. The approach of this study was quantitative analysis technique. Secondary data was the source of this study. The population used in this study amounted to 45 companies. Samples were taken using purposive sampling method and obtained 12 companies as samples. The data analysis used the classical assumption test, multiple linear regression analysis, and to test the hypothesis, the researcher used the partial significance test (t-test) and simultaneous significance test (F-test). The result showed that simultaneously Return on Asset (ROA), Return on Equity (ROE), and Earning Per Share (EPS) has a significant effect on stock prices. Partially Return on Equity (ROE) and Earning Per Share (EPS) have a significant effect on stock prices, while Return on Assets (ROA) have no significant effect on stock prices.
Enhancing Financial Reporting for Micro, Small and Medium Enterprises (MSMEs): System Design and Analysis Putra, Yananto Mihadi; Fardinal, Fardinal; Ali, Anees Janee
Countable (Contemporary Business and Sustainability Science) Vol. 1 No. 1 (2024)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

tes
Influence of Brand Image, Price Perception, and Social Media Marketing on Buying Interest in Popits Sandals Among Denpasar Residents Siswanto, Katheline Pratiwi; Sumerta, I Komang
Countable (Contemporary Business and Sustainability Science) Vol. 1 No. 1 (2024)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

High consumer buying interest will increase consumer interest in making purchases on Popits brand flip-flops in this case influenced by brand image, price perception and social media marketing. In this case, the Popits brand flip-flops experienced problems in the level of interest in purchasing due to the lack of diversity of product variants, different price perceptions between consumers and the number of consumers who did not know the content presented by Popits from social1media. The0purpose0of0this study0was0to0determine0the brand0image, price0perception and social0media0marketing on the interest0in buying0flip-flops with the Popits brand in the people of0Denpasar. The0population0in0this study were all potential consumers of Popits brand flip-flops in the city0of Denpasar. The sample became decided the usage of purposive random sampling approach, with 120 respondents. The records series approach used is a questionnaire. The records evaluation strategies used are Classical Assumption test, more than one Linear Regression evaluation, Coefficient0of dedication,0F-test,0t-test. The outcomes of this have a look at suggest that understanding the emblem picture, rate notion and social1media1marketing concurrently affect the hobby in buying turn-flops with the Popits logo. Based at the effects of the partial check, it could be seen that understanding logo photo, price belief and social1media advertising and marketing have a wonderful and large impact on buying interest in Popits emblem turn-flops. The belief of this look at is that the higher the logo picture, rate notion and social1media advertising, the interest in buying Popits1brand1flip-flops will boom.
Relationship Marketing, Product Diversity, and Trust: Their Impact on Reseller Loyalty at Trisna Shop Bali in Gianyar Arimbawa, I Putu Eka; Sumerta, I Komang
Countable (Contemporary Business and Sustainability Science) Vol. 1 No. 1 (2024)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Consumer loyalty is one of the factors that determine the success of achieving company goals. Consumer loyalty is determined by various factors, including relationship marketing, product diversity and trust. Likewise at Trisna Shop Bali in Gianyar Regency, relationship marketing, product diversity and trust are factors that can affect reseller loyalty. The purpose of this study was to determine the simultaneous and partial effect of relationship marketing, product diversity and trust on reseller loyalty at Trisna Shop Bali in Gianyar Regency. Data collection techniques used by observation, interviews, questionnaire method (questionnaire) and study documentation. The number of samples taken in this study were 71 people with a sampling technique using accidental sampling. Furthermore, the data were analyzed using quantitative analysis consisting of the Classical Assumption Test, Multiple Linear Regression Analysis, Determination Analysis, Simultaneous Significance Test (Statistical F Test) and Individual Parameter Significance Test (Test Statistics t) with the help of the computer program IBM SPSS Statistic 25. The results of the analysis shows that there is a positive and significant influence simultaneously and partially between relationship marketing, product diversity and trust on reseller loyalty at Trisna Shop Bali in Gianyar Regency.
Non-Performing Financing and Islami Corporate Governance influence on Fraud in Sharia Commercial Banks Chairunisa, Mariyam
Countable (Contemporary Business and Sustainability Science) Vol. 1 No. 1 (2024)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine impact of Non Performing Financing and  Islamic Corporate Governance on Fraud on sharia Commercial Bank in Indonesia. The independent variables used in this study are first, Non-Performing Financing and secondly is Islamic Corporate Governance. While the dependent variable of this study is Fraud. The research method uses secondary data in the form of annual reports and good corporate governance reports of Islamic banks in Indonesia. The data obtained were processed by logistic regression analysis using SPSS statistical tools. The results showed a significant influence between Non Performing Financing on Fraud and insignificant influence between Islamic Corporate Governance with the proxy of the duties and authority of the Sharia supervisory board and audit committee on Fraud. Future studies are expected to test by adding other variables.
Marketing Mix Strategy Analysis and Its Effect on Sales Volume of Woven Fabrics: A Case Study of UD. Pertenunan Bintang Timur, Klungkung Regency Novitasari, Kadek Sendi; Fitriandari, Mahayanti
Countable (Contemporary Business and Sustainability Science) Vol. 1 No. 1 (2024)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Micro, Small and Medium Enterprises are a sector of the national economy. The world of the homeland had faced the Covid-19 Pandemic which resulted in several sectors being affected, and one of them was UD. Bintang Timur Weaving, which experienced a decline in sales volume. UD. Pertenunan Bintang Timur is a business that produces woven fabrics, by applying an accurate marketing strategy using SWOT analysis and BCG matrix. Increase sales volume of woven fabrics in the case study at UD. East Star Gathering in Klungkung Regency? The purpose of this research is to analyze the marketing mix strategy to increase the sales volume of woven fabrics in the case study at UD. East Star Weaving in Klungkung Regency. This research uses purposive sampling technique by giving questionnaires to 8 informants consisting of Owners, Employees, and Consumers. Data were analyzed using SWOT analysis and BCG matrix, to find out the strengths, weaknesses, opportunities, and threats that exist, and the position of a business. The results of the SWOT analysis and the BCG matrix are known to be the position of UD. The East Star weaving for the last 2 years is in the star position, which indicates that the position of UD. Bintang Timur weaving is in high growth and high market share, and based on the weight of the value of the SWOT analysis above, Bintang Timur weaving is in Quadrant I (Growth) position where in this case UD. Bintang Timur Pertenunan has implemented a SWOT analysis, but not entirely.
The Impact of Financial Structure and Liquidity on Tax Avoidance: The Moderating Role of Institutional Ownership in Indonesia’s Consumer Goods Sector Pertiwi, Citra; Waluyo, Waluyo; Putra, Yananto Mihadi
Countable (Contemporary Business and Sustainability Science) Vol. 1 No. 2 (2024)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of Thin Capitalization, Profitability, and Liquidity on Tax Avoidance, as well as evaluate the role of institutional ownership moderation in these relationships in consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2022 period. The formulation of the problems raised in this study includes whether Thin Capitalization, Profitability, and Liquidity affect Tax Avoidance and whether Institutional Ownership can moderate the influence of these three variables on Tax Avoidance. This study uses a quantitative method with a causality approach. The data used is secondary data obtained from the company's financial statements, which are analyzed using multiple linear regression and moderate regression analysis (MRA). The results show that Thin Capitalization has a negative and significant influence on Tax Avoidance, while Profitability has no significant influence. Liquidity also has a negative and significant effect on Tax Avoidance. Furthermore, institutional ownership was proven to moderate the influence of profitability on tax avoidance significantly, but it did not significantly moderate the influence of thin capitalization and liquidity. The implications of this study are the importance of considering capital structure and liquidity in corporate tax management, as well as the role of institutional supervision in strengthening the influence of profitability on tax avoidance decisions. The latest of this research lies in incorporating the moderation variables of Institutional Ownership in analyzing the influence of financial factors on Tax Avoidance, especially in the context of consumer goods sector companies in Indonesia.
Audit Opinion and Company Size on Earning Management as moderated by the Audit Committee at Sharia Commercial Banks in Indonesia Chairunisa, Mariyam
Countable (Contemporary Business and Sustainability Science) Vol. 1 No. 2 (2024)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research examines the influence of audit opinion and company size on earnings management moderated by the audit committee at Islamic commercial banks in Indonesia in the period 2017 - 2022. There are many reasons why management carries out earnings management, including conflicts of interest that occur between management as agents and investors as principals, which often benefits one party. Earnings management practices can affect the fairness of the presentation of financial reports, so that financial reports can mislead users even though they should be useful for the users. The research method used is a saturated sample method which uses secondary data in the form of annual reports from fifteen Islamic commercial banks in Indonesia which provide Annual Reports. The data obtained was processed with moderate regression analysis (MRA) using SPSS statistical tools. The results of this research state that audit opinion has no effect on earnings management, but on the contrary, company size has an effect on earnings management. Furthermore, the audit committee is unable to moderate both audit opinion and company size on earnings management. It is hoped that this research can become a reference for further research.
Customer engagement as a mediator of brand trust and customer loyalty: Does it works? Rahmayani; Suryani, Wan
Countable (Contemporary Business and Sustainability Science) Vol. 1 No. 2 (2024)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine and analyze the effect of perceived value and brand trust on customer loyalty through customer engagement as a mediator variable. The sample in this study used the Slovin formula, totaling 93 respondents who were IndiHome customers in Medan Sunggal District, Medan, Indonesia, and we used structural equation modeling (SEM). The study results show that perceived value, brand trust, and customer engagement directly affect customer loyalty, and indirectly, perceived value has a non-significant effect on customer loyalty through customer engagement. In contrast, brand trust indirectly has a significant impact on customer loyalty through customer engagement.

Page 1 of 2 | Total Record : 15

 1   2 

Filter by Year

2024 2024


Reset
Filter By Issues
All Issue Vol. 1 No. 2 (2024) Vol. 1 No. 1 (2024)