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Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi
Published by Universitas Muhammadiyah Surakarta
ISSN : -     EISSN : 29862027     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekomomi dan Ekonometrika
Articles 115 Documents
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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; Uswatuh Hasanah; Rima E. Pratiwi; Windi Amalina; Widya A. P. Wardani
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; Ahmad Nazhifa Arkan; Rahmad Galih Aditya; Rozaq Syamsul Hidayatullah; Bibit Wijianarko Rezza Mahendra
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.
Determinan Tingkat Kemiskinan Di Provinsi Aceh Periode 2017-2021 Dea, Dea Prameswari; Muhammad Arif
Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi Vol. 1 No. 4 (2023)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/determinasi.v1i4.215

Abstract

This study aimed to estimate the effect of the Human Development Index, Education Level, Provincial Minimum Wage, Open Unemployment Rate, and Expenditure per Capita on Poverty Level in Aceh Province 2017-2021 period. The data used is secondary data obtained from the Aceh Central Statistics Agency (BPS). This study uses a quantitative approach with panel data regression analysis method. The results showed that the best model chosen was the Random Effect Model (REM). The effect validity test (t test) explains that the human development index, provincial minimum wage, and per capita expenditure have a negative and significant effect on the poverty level in Aceh Province 2017-2021 period.
TRANSFORMASI AKUNTANSI DI ERA 5.0 : ANALISIS PENGARUH TEKNOLOGI, KETERLIBATAN ARTIFICIAL INTELLIGENT, DAN DIGITALISASI TERHADAP LAPORAN KEUANGAN Aprilia Lusiana, Prima
Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi Vol. 2 No. 2 (2024)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/determinasi.v2i2.216

Abstract

A company in the 5.0 era relies heavily on their ability to integrate technology, artificial intelligence, and digitalization into their accounting system. The research objective is to identify factors that influence the use of technology in preparing financial reports; evaluate how the involvement of artificial intelligence (AI) influences the financial report analysis process; and evaluate the impact of digitalization on the transparency of financial information. This study applies a quantitative descriptive approach. This research aims to provide an accurate explanation and description of "Accounting Transformation in the Era 5.0: Analysis of the Influence of Technology, Engagement of Artificial Intelligence (AI), and Digitalization on Financial Reports". This research shows that increasing the use of technology, involvement of artificial intelligence, and digitalization of accounting in the 5.0 era has a significant impact on financial reports. Use of technology, involvement artificial intelligence, and digitalization are able to simplify the accounting process, reduce errors, and increase the accuracy and speed of financial reporting. In the era of society 5.0, digitalization, technology, and artificial intelligence are experiencing rapid progress. This progress influences daily life and accounting significantly. Technology, artificial intelligence, and digitalization play an important role in compiling company financial reports in the field of accounting. By applying technology, the efficiency, accuracy, and quality of company financial reports increases.
PENGARUH POLA TIDUR, ASUPAN KAFEIN, DAN GANGGUAN EMOSI TERHADAP AKTIVITAS BELAJAR MAHASISWA UNIVERSITAS MUHAMMADIYAH SURAKARTA SAPUTRI, DWI; Muzakar Isa
Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi Vol. 2 No. 2 (2024)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/determinasi.v2i2.218

Abstract

This study aims to determine the influence of sleep patterns, caffeine consumption, and emotional disorders on the academic achievement of Muhammadiyah University of Surakarta (UMS) students. College students often face high levels of academic pressure, and factors such as caffeine consumption, irregular sleep, and emotional disturbances can affect their academic performance. This research uses a quantitative method with a survey method involving UMS students who are asked to fill out a questionnaire. This data will be analyzed using statistical techniques to determine the relationship between caffeine consumption, sleep patterns, emotional disorders and academic achievement. It is hoped that the research results will provide a better understanding of the factors that influence the quality of student learning and contribute to the development of time management strategies and student well-being in the university environment. Therefore, researchers hope that this research can provide a more comprehensive view of the factors that influence the academic achievement of UMS students and their implications for improving academic policies and services in higher education.
STRATEGI PERENCANAAN START-UP “BENGKEL GO” TERHADAP UMKM MENGHADAPI TANTANGAN EKONOMI DIGITAL DI INDONESIA Angelina Shofa Amalia; Daryono Soebagiyo
Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi Vol. 2 No. 2 (2024)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/determinasi.v2i2.220

Abstract

The Independent Campus Certified Internship Program (MBKM) is a KEMENDIKBUD program that provides students with the opportunity to gain experience through internships and independent study. Through this program, students can hone skills relevant to their field of study through real projects and obtain certificates as proof of the competencies they have achieved. PT Pintar Juara Asia is a partner in the Independent Campus Certified Independent Study (MBKM) program which focuses on the "Start-up Garage" theme for students throughout Indonesia. This program sparks new start-up ideas by students by looking at the problems and potential that start-ups can develop. Through mentors and the material presented, students contribute in providing creativity and innovation in generating new start-up ideas to be able to overcome problems and provide relevant solutions by preparing business plans, building relationships with customers, marketing products and realizing start-up projects. up through pitching and networking to investors. This program is expected to provide new start-up innovation and provide solutions for conventional workshop MSMEs in facing the digital economy.
ANALISIS SWOT DALAM PENENTUAN STRATEGI PEMASARAN BRIKET ARANG UKM JAVABARA DI KABUPATEN KARANGANYAR 2023 -, Muhammad Aldy Febryanto; Siti Fatimah Nurhayati
Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi Vol. 2 No. 2 (2024)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/determinasi.v2i2.222

Abstract

UKM Javabara is one of the processing products of charcoal briquettes from coconut shell as the main ingredient. Marketing is the main problem faced in product development, therefore marketing strategies can solve this problem. The analytical tool used as a support is implemented in the "SWOT" matrix to determine the marketing strategy for SME Javabara. These efforts can produce a "SWOT" analysis of the strengths of UKM Javabara in the form of a competent workforce, product assortment with a variety of shape dimensions and products that have high hardness resistance. Weaknesses are limited promotional channel facilities and low public knowledge about charcoal briquette products. Opportunities for rapid technological development, population growth in the surrounding area and as an alternative fuel. Threats of location proximity to competitors and price competition with competitors. So several marketing strategy efforts can be found, namely maintaining the quality of charcoal briquette products, increasing efforts to promote products through social media, websites, etc. and increasing public knowledge about charcoal briquette products through promotional activities, such as holding events, workshops or social campaigns.
Produksi Pembuatan Briket Arang Dari Pengolahan Limbah Tempurung Kelapa Sebagai Sumber Energi Terbarukan -, Miftahul Cahyo Nugroho; Siti Fatimah Nurhayati
Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi Vol. 2 No. 2 (2024)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/determinasi.v2i2.226

Abstract

The use of fossil fuels as an energy source is depleting due to the increasing need for use. Alternative solutions such as renewable energy sources are implemented to minimize dependence on fossil fuels. Coconut shell waste is biomass that can be used as a renewable energy source. Coconut shell waste produced from coconut plants can be converted into charcoal briquettes. The production process involves steps such as getting raw materials on the market, drying raw materials, burning, grinding, mixing with adhesive, molding, and drying briquettes. Efforts to process coconut shell waste as a sustainable renewable energy source by producing charcoal briquettes from this waste can produce an alternative energy source that is both economical and environmentally friendly. Apart from that, using coconut shell waste for energy can help reduce negative impacts such as environmental pollution due to the use of fossil fuels.
Pemanfaatan Briket Arang Tempurung Kelapa sebagai Energi Alternatif -, Muhammad Sahrul Firmansyah; Siti Fatimah Nurhayati
Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi Vol. 2 No. 2 (2024)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/determinasi.v2i2.227

Abstract

Utilization of coconut shell waste as one of the raw materials for making charcoal briquettes is an innovative step in overcoming environmental and natural resource problems. This study aims to develop an effective and environmentally friendly method in converting coconut shells into charcoal briquettes that produce high quality. Briquettes made from coconut shells have a high calorific value among other biomass briquettes, namely 5780 cal / gr. The process of making charcoal briquettes begins with the collection of coconut shells as the main ingredient. Coconut shells are then processed through a series of stages, including drying, grinding, and mixing with additional materials as adhesives. This mixture is then pressed into briquette form using a briquette molding machine. From this study, the method of testing the manufacture of briquettes from coconut shells was carried out. Then in the collection of secondary data, it was done by comparing literature on relevant research. Making charcoal briquettes from coconut shells can have a positive impact economically and environmentally. In addition to reducing the amount of coconut shell waste that is disposed of, the use of charcoal briquettes can also support forest conservation efforts and reduce greenhouse gas emissions. With this method, it is expected to contribute positively to the management of natural resources and maintain environmental sustainability.

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