ARTOKULO: Journal of Accounting, Economic and Management
ARTOKULO: Journal of Accounting, Economic and Management was published by Medikun Publisher. This journal publishes scientific articles that focus on issues relating to empirical investigations in accounting, economics, and management. period published twice a year in January-June and July-December. This journal also uses the LockSS system to ensure safe and permanent records for journals. Focus and Scope: 1. Accounting : Financial Accounting, Public Sector Accounting, Management Accounting, Sharia Financial Accounting and Management, Auditing, Corporate Governance, Ethics and Professionalism in Accounting, Accounting Education, Taxation, Capital Market, Banking, Information System, Sustainability Reporting, Green Accounting, Behavioral Accounting. 2. Economic : Economic Development, Islamic Economics and Social Finance, Islamic Business and Halal, Entrepreneurship, Microeconomics, Economic Behavior, Macro Economics, International Economics, Emerging Markets, Products and Services Digital, Start-ups Digital, Technology in Business, Business Analyst. 2. Management : Human Resource Management, Financial management, Marketing Management, Operations Management, strategic Management, Organizational behavior, Sharia Management, Entrepreneurial Knowledge Management, IT Management, E-Business and E-Commerce, Enterprise Resource Planning (ERP), Supplier Chain Management (SCM), Customer Relationship Management (CRM), Customer Knowledge Management, Digital Marketing, Digital Platforms, Digital Advertising
Articles
37 Documents
<![CDATA[The Influence of Hedonic Lifestyle and Social Influence on Impulsive Online Purchases of Dahlia Brand Air Freshener Products ]]>
<![CDATA[Ella Anastasya Sinambela]]>
<![CDATA[ ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 2 (2024): May - August 2024 ]]>
Publisher : <![CDATA[Medikun Publisher ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Human needs are increasing day by day. One of them is the need for air freshener. With the existence of online shopping media, it becomes easier for people to make purchases. In fact, people often make impulse purchases online. This research is to determine the influence of hedonic lifestyle and social influence in forming online impulse purchases. This research used 100 respondents with multiple linear regression analysis. The research results show that hedonic lifestyle and social influence influence the formation of online impulsive purchases.]]>
<![CDATA[Analysis of Factors Affecting Motor Vehicle Tax Revenue in Bondowoso District ]]>
<![CDATA[Abdallah Rizal]]>;
<![CDATA[Diana Dwi Astuti]]>;
<![CDATA[Haifa]]>
<![CDATA[ ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 2 (2024): May - August 2024 ]]>
Publisher : <![CDATA[Medikun Publisher ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The main objective of this research is to explain and analyze the factors affecting the revenue from motor vehicle taxes in Bondowoso Regency. This research utilizes a quantitative method. The data source for this study is secondary data obtained from the Bondowoso Central Statistics Agency. The population in this study consists of four variables related to the research. Purposive sampling technique is employed for sample selection, in alignment with the research objectives. Multiple linear regression is used as a hypothesis testing tool with the assistance of SPSS 25 software. The research indicates that the influence of inflation, the number of motor vehicles, the population, and Gross Regional Domestic Product (GRDP) simultaneously affect the revenue from motor vehicle taxes]]>
<![CDATA[Influence of Profitability and Debt Policy on Company Value in Health Companies ]]>
<![CDATA[Syahbathie Sabariah]]>;
<![CDATA[Soni Okabrian]]>
<![CDATA[ ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 2 (2024): May - August 2024 ]]>
Publisher : <![CDATA[Medikun Publisher ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This research aims to determine and test the influence of Profitability and Debt Policy both partially and simultaneously on Company Value in health sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The research population includes all health sector companies listed on the Indonesia Stock Exchange for the 2019 - 2023 period. The sample was determined using purposive sampling. The analysis techniques used in this research are descriptive analysis, classical assumption testing, and hypothesis testing using a linear regression model. The research results show that (1) Profitability has a significant effect on Company Value. This is proven by the calculated t value being greater than the t table value (5,494 > 1,667) and a significance value of (sig) (0.000 < 0.05). (2) Debt Policy does not have a significant influence on Company Value. This is shown by the calculated t value < t table, namely (0.256 < 1.667) and the significance value (sig) (0.798 > 0.05). (3) Profitability and Debt Policy simultaneously have a significant effect on Company Value. This is shown by the calculated F value > F table, namely (19.035 > 3.13) and the significance value (sig) (0.000 < 0.05). Profitability as proxied by ROI and debt policy as proxied by DAR have an influence of 34.3% on company value as proxied by PBV.]]>
<![CDATA[Implementation Government's Internal Control System on the Quality Financial Reporting Which Moderate by Human Resource Competency ]]>
<![CDATA[Nasrun Naida]]>
<![CDATA[ ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 2 (2024): May - August 2024 ]]>
Publisher : <![CDATA[Medikun Publisher ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to (1) explain the implementation of Government Internal Control Systems (GICS), and Financial Report Quality; (2) assess the effect of LGIS implementation on Financial Report Quality (FRQ); (3) evaluate the influence of GICS implementation on FRQ; (4) identify how the interaction between LGIS and Human Resource Competence affects FRQ; and (5) analyze the interaction between GICS and Human Resource Competence on FRQ. The study employed Partial Least Square (PLS) method in Structural Equation Modeling (SEM) using WarpPLS 8.0 software, involving 128 respondents. Findings indicate that (1) the majority of Local Government Agencies (LGAs) support the use of LGIS and GICS to enhance FRQ; (2) LGIS has a positive and significant impact on FRQ; (3) GICS similarly has a positive and significant impact on FRQ; (4) Human Resource Competence strengthens the relationship between LGIS and FRQ; and (5) likewise enhances the relationship between GICS and FRQ]]>
<![CDATA[The Influence of Product Quality, Service Quality and Location on Repurchase Decisions Through Consumer Satisfaction at Seblak Eci Jember Tea Buffet ]]>
<![CDATA[Lilis Handayani]]>;
<![CDATA[HP Agustin]]>;
<![CDATA[Dedy Wijaya Kusuma]]>
<![CDATA[ ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 2 (2024): May - August 2024 ]]>
Publisher : <![CDATA[Medikun Publisher ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[ The aim of this research is to determine the influence of product quality, service quality and location on repurchase decisions through consumer satisfaction at the Seblak Eci Jember Tea buffet. The sampling technique was purposive sampling with a total of 75 respondents. Hypothesis testing data analysis in this study used IBM SPSS statistics 25 software. Hypothesis test results showed that product quality had a positive and significant effect on consumer satisfaction, service quality had no positive and insignificant effect on satisfaction. consumers, location has a positive and significant effect on consumer satisfaction, product quality has no positive and insignificant effect on repurchase decisions, service quality has a positive and significant effect on repurchase decisions, location has no positive and insignificant effect on repurchase decisions, consumer satisfaction has an effect positive and significant on repurchase decisions, consumer satisfaction is able to mediate product quality on repurchase decisions, consumer satisfaction is not able to mediate service quality on repurchase decisions, consumer satisfaction is able to mediate location on repurchase decisions]]>
<![CDATA[Implementation of a Computer-Based Accounting System and its Influence on Employee Performance at Grapari Telkomsel Jember ]]>
<![CDATA[Galuh Ambarwati]]>;
<![CDATA[HP Agustin]]>;
<![CDATA[Lia Rachmawati]]>
<![CDATA[ ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 2 (2024): May - August 2024 ]]>
Publisher : <![CDATA[Medikun Publisher ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This research was carried out to find out how to implement a computer- based accounting system and its effect on employee performance at Grapari Telkomsel Jember. This research uses a qualitative research strategy that focuses on in-depth observation. The aim of this research was to find out whether the implementation of a computer-based accounting system had an effect on employee performance at GraPARi Jember. From the results of interviews conducted with 3 sources, namely Claudia and Fadelis as team leaders, Vira Vita as CSR, it was found that the use of a computer-based accounting information system affects employee performance at GraPARi. The use of a computer-based accounting system improves the performance of existing employees, making work fast and efficient in using available time and meeting appropriate targets]]>
<![CDATA[SWOT Analysis of Digitalization Implementation in Verification Processes on the Effectiveness of Financial Management in Tojo Una-Una Regency ]]>
<![CDATA[Nasrun Naida]]>;
<![CDATA[Rismanto]]>
<![CDATA[ ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 2 (2024): May - August 2024 ]]>
Publisher : <![CDATA[Medikun Publisher ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study evaluates the impact of digitalization of the verification process on the effectiveness of financial management using a SWOT analysis. A qualitative descriptive method involving case studies, in-depth interviews, participatory observation, and documentation was employed to explore the strengths, weaknesses, opportunities, and threats of implementing a digital system. The results indicate that the "aksi-BPKAD" innovation can accelerate processes, and enhance transparency and accountability in regional financial management. implementing these recommendations, it is hoped that the "aksi-BPKAD" innovation can be fully optimized to improve regional financial management in Tojo Una-Una Regency]]>
<![CDATA[Factors Affecting Stock Returns with Corporate Governance as a Moderation Variable in Manufacturing Companies Listed on The Stock Exchange Indonesia ]]>
<![CDATA[Vifky Choirun Nissa]]>;
<![CDATA[Nurshadrina Kartika Sari]]>;
<![CDATA[Nanda Widaninggar]]>
<![CDATA[ ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 2 (2024): May - August 2024 ]]>
Publisher : <![CDATA[Medikun Publisher ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This research aims to analyze the factors that influence returns share. The sample used in this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. The independent variables in this research are PBV, PER, DPR, operating cash flow and accounting profit, where the dependent variable is return shares and adding the corporate governance (CG) moderating variable. By using a purposive sampling method, the author obtained a research sample of 6 manufacturing companies from a research population of 18 manufacturing companies. The data analysis models used in this research are descriptive statistical tests, classical assumption tests, multiple linear regression tests, hypothesis tests and MRA. The results of this research prove that PER, PBV, and operating cash flow have an influence on stock returns However, DPR and accounting profits have no influence on stock returns the audit committee variable moderates the DPR variable on stock returns and the audit committee variable does not moderate PER, PBV, accounting profit and operating cash flow on stock returns]]>
<![CDATA[The Effect of Discounts on Purchase Decisions on the TikTok Shop Application ]]>
<![CDATA[Hairil Nurdin]]>;
<![CDATA[Taqwa Sultan]]>;
<![CDATA[Maxymilianus Soter Mite Kombong]]>;
<![CDATA[Grancia Caroline Bria]]>
<![CDATA[ ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 2 (2024): May - August 2024 ]]>
Publisher : <![CDATA[Medikun Publisher ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to explore the effect of discounts on purchasing decisions among students of the Department of Business Administration, State Polytechnic of Kupang. The research method used is quantitative with descriptive and associative approaches. Data was collected through a questionnaire distributed to 30 respondents who had made purchases through TikTok Shop. The data was analyzed using SPSS 25. Descriptive analysis showed that the majority of respondents were female students aged 22 – 25 years. The results of a simple linear regression analysis show that discounts have a positive and significant influence on purchase decisions. Contributing to this research, businesses should increase discounts on TikTok shops to increase the potential of potential customers and retain existing customers.]]>
<![CDATA[The Influence of Mudharabah, Musyarakah, Murabahah, Financing, Financing Risk, and Liquidity Risk on the Profitability of Private Sharia Commercial Banks ]]>
<![CDATA[Vian Afri Liandi]]>;
<![CDATA[Yuniorita Indah Handayani]]>;
<![CDATA[Wiwik Fitria Ningsih]]>
<![CDATA[ ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 2 (2024): May - August 2024 ]]>
Publisher : <![CDATA[Medikun Publisher ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This research aims to determine the effect of mudharabah, musyarakah, murabahah financing, financing risk and liquidity risk on profitability in Private Sharia Commercial Banks in 2018-2022. The type of research used is quantitative research. The data used is secondary data through reports from each company. The population in this research is Private Sharia Commercial Banks registered with the Financial Services Authority (OJK). The data collection technique used was the purposive sampling method and obtained a sample of 9 companies. The data analysis methods used are classical assumption testing, multiple linear regression, coefficient of determination (R¬2) and hypothesis testing. The results show that musyarakah financing, murabahah financing and partial financing risk have a significant effect on profitability, while mudharabah financing and partial liquidity risk have no effect on profitability. Simultaneously mudharabah, musyarakah, murabahah financing, financing risk and liquidity risk influence profitability]]>
