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Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi
ISSN : -     EISSN : 29862027     DOI : -
Core Subject : Economy,
Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi publishes high quality research papers in all areas of economic and business, and in closely related fields of economics. The Journal is interested in both theoretical and applied research with an emphasis on topics in management, accounting, and economic development. The Journal publishes an issue quarterly. The issue typically deals with an important research topic and is edited by a recognized expert in the field
Articles 16 Documents
Search results for , issue "Vol. 2 No. 1 (2024)" : 16 Documents clear
ANALISIS PENGARUH FINANCIAL LEVERAGE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERBANKAN Herliana, Arinda; Khoirunnisa, Febiola; Alawiyah, Wulan; Niswah, Nasyiatu; Syahidah, Hilya Nur
Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi Vol. 2 No. 1 (2024)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/determinasi.v2i1.198

Abstract

Company value is an important element of a company to build a good image in society, of course there are many influencing factors, one of which is financial leverage. The purpose of this research is to prove whether or not there is a relationship and influence between financial leverage (independent variable) and company value (dependent variable) on banking companies, taking data from the Indonesia Stock Exchange (BEI) in 2022. The data taken in the form of financial reports from 20 banking companies including: PT Bank Central Asia Tbk, PT Bank Rakyat Indonesia Tbk, PT Bank Negara Indonesia Tbk, PT Bank Mandiri Tbk, PT Bank Syariah Indonesia Tbk, PT Bank Tabungan Negara Tbk, PT Bank KB Bukopin Tbk , PT Bank Raya Indonesia Tbk, PT Bank Pembangunan Daerah Jawa Timur Tbk, PT Bank BTPN Syariah Tbk, PT Bank Jago Tbk, PT Bank Pembangunan Daerah Jawa Barat, PT Bank Neo Commerce tbk, PT Bank MNC Internasional Tbk, PT Bank CIMB Niaga Tbk , PT Bank Aladin Syariah Tbk, PT Bank Capital Indonesia Tbk, PT Bank Danamon Tbk, PT Bank Ganesha Tbk, PT Bank Permata Tbk. This research is accompanied by data that is tested using multiple regression tests and descriptive statistical tests which prove that there is an influence of financial leverage on company value.
PENGARUH KEPERCAYAAN TERHADAP MINAT INVESTASI OBLIGASI SYARIAH OLEH MAHASISWA UMS Aufa, Rafif Adhyasta Azaria; Padya, Handini Nara; Sari, Dewi Puspita; Novandito, Lucky; Angraheni, Putri Yufi
Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi Vol. 2 No. 1 (2024)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/determinasi.v2i1.200

Abstract

Bonds are investments in the form of long-term debt securities that provide returns in the form of interest, but from a sharia perspective they are constructed as profit sharing on these returns. This research aims to find out whether students' beliefs can influence their interest in investing in bonds. This type of research is quantitative research that uses primary student data obtainedby distributing questionnaires to FEB UMS students class 2020 and 2021. The technique used to analyze the data in this research is simple linear regression. The results of this research show that there is an influence between students' self-confidence on their interest in investing in sharia bonds. The magnitude of the influence is less than 25% while the rest is caused by other factors. This research can be used as evaluation material to further increase interest in sharia bond investment, especially within the Islamic University environment.
THE IMPORTANCE OF UNDERSTANDING AND APPLYING ACCOUNTING SCIENCE TO BUSINESS QUALITY FOR MSME ACTORS Wardhani, Widia Pangesti Cahya; Ramadhan , Adelia S.W.; Lubna, Arzheti Z; Safitri, Amanda N.A.; Cahyaningrum, Ivana
Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi Vol. 2 No. 1 (2024)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/determinasi.v2i1.201

Abstract

Understanding and applying accounting knowledge has a crucial role in improving business quality for Micro, Small and Medium Enterprises (MSMEs). This research aims to analyze the impact of understanding and doctrine of accounting science on the business quality of MSME actors. This research method involves surveys and data analysis from a number of MSME actors who apply accounting principles in their financial management. The application of accounting science in daily practice helps MSME actors in identifying areas of improvement, mitigating financial risks, and increasing operational efficiency. Additionally, a deep understanding of finance provides a solid foundation for strategic decision making, including capital management, business expansion, and appropriate market targeting. Thus, this research concludes that understanding and applying accounting knowledge has a strategic role in improving the quality of MSME businesses. Efforts to improve financial literacy and provide appropriate support can make a positive contribution to strengthening the MSME sector and driving overall economic growth.
Batik as a Sustainable Choice: Analysis of Motif and Color Pattern Preferences of Generation Z Consumers on Purchasing Decisions: Batik Sebagai Pilihan Berkelanjutan: Analisis Preferensi Motid dan Corak Warna Konsumen Generasi Z Terhadap Keputusan Pembelian Rachmadiansyah, Idham Akbar; Nugraha, Paksi Hasyim; Saputra, Savero Ditana Vito; Listyan, Dimas Airul; Sofiansyah, Thoyib
Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi Vol. 2 No. 1 (2024)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/determinasi.v2i1.203

Abstract

Generation Z, as individuals who care more about environmental issues and sustainability, play a critical role in sustainability in Indonesia, which encourages them to look for alternative clothing that is fashionable and environmentally friendly. Preserving batik in Generation Z has the potential to reduce negative impacts on the environment and make it an option that is in line with sustainable values. This research examines Generation Z's Batik motif and color pattern preferences in choosing batik products. The population of this research is Generation Z batik consumers, using a non-probability sampling approach in taking samples using a purposive sampling technique and resulting in a sample size of 101 respondents. This type of research is descriptive quantitative using primary and secondary data. The analysis technique used is multiple linear regression using descriptive statistical methods. The results of the analysis show that the independent variables that influence the dependent variable significantly and positively are the batik motif and color pattern variables, but they do not influence them simultaneously or simultaneously.
PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE PADA KINERJA PERUSAHAAN Alfayanti, Clara Risma; Hasanah, Uswatuh; Pratiwi, Rima E; Amalina, Windi; Wardani, Widya A. P
Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi Vol. 2 No. 1 (2024)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/determinasi.v2i1.206

Abstract

The purpose of this study is to evaluate and analyze the effects of leverage and good corporate governance on the workings of businesses. The study focuses on bank companies that are listed on the Indonesian Stock Exchange (BEI) for the year 2022. The dependent variable in this study is the company's kinerja, which is measured by earnings per share. The independent variable is excellent corporate governance, which is measured by direct deposit; the other independent variable is leverage. This study uses a purposive sampling approach with a sample size of twenty banking companies over a one-year period. The analysis model that is utilized is the Berganda regression analysis. Based on the results of the study, it was determined that the variables Dewan Direksi and Leverage had an impact on the company's kinerja variable simultaneously, the variable Dewan Direksi had an impact on the company's kinerja variable parsially, and the variable Leverage had an impact on the company's kinerja variable parsially but not significantly. 
ANALISIS KEPERCAYAAN DAN KEMUDAHAN MAHASISWA UMS TERHADAP MINAT PENGGUNAAN PRODUK FINTECH Raharjo, Fernando Candra; Arkan, Ahmad Nazhifa; Aditya, Rahmad Galih; Hidayatullah, Rozaq Syamsul; Mahendra, Bibit Wijianarko Rezza
Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi Vol. 2 No. 1 (2024)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/determinasi.v2i1.210

Abstract

The rapid development of technology is currently seen as a means to facilitate access to information and increase the efficiency and effectiveness of resource management. Technological developments, especially in the use of the internet, have attracted public attention. Fintech, as a result of the integration of financial services and technology, is changing business processes from traditional to informal. People who previously had to transact directly and carry money can now do business remotely. This research adopts a quantitative approach with a focus on collecting statistical and objective data through scientific calculations. The research method used is a scientific approach to find solutions in scientific investigations and obtain data with specific objectives. This research uses multiple regression analysis methods to explain and summarize conditions that occur in society. Two main types of data sources were used: primary data obtained from individuals through questionnaires, and secondary data obtained from relevant literature, articles, journals and websites. The population of this study were UMS students, with sampling using a non-probability sampling approach and purposive sampling technique. This statistical test is used to analyze matters relating to validity, feasibility, multiple regression, t test, and coefficient of determination test. The results obtained show that they are in accordance with the results obtained from the questionnaire whose validity and feasibility were tested. The results of the determination test (R^2) with an Adjusted R Square value of 0.283 show that trust influences interest in investing in sharia bonds by 28.3%, and other variables not included in the model influence the remainder by 71.7%. The model feasibility test (F test) confirms that the simple linear regression model in this research is feasible. The results of the hypothesis test (T test) show that the variables of trust and comfort both have a positive effect on interest in using FINTECH products.

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