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Saddam Askara
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Journal of Organizational Analysis and Performance
Published by PT Atha Publishing Globalindo
ISSN : -     EISSN : 31098878     DOI : 10.64845/optimanus.v2i1
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Journal of Organizational Analysis and Performance is an academic journal that accommodates scientific works containing thoughts, empirical studies, and research results on the theme of Management and Accounting. Journal of Organizational Analysis and Performanceis published by the independent institution Athallah Publishing with the aim of becoming a forum for discussion and publication of research results by academics, researchers, and practitioners in the fields of accounting and management that provide significant contributions to the development of accounting practices, the accounting profession, and the managerial profession in Indonesia and the world. In accordance with its objectives, Journal of Organizational Analysis and Performance provides insights in the fields of accounting, finance, and management for academics, practitioners, researchers, regulators, students, and other parties interested in the development of accounting practices, the accounting profession, and the managerial profession.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 12 Documents
 1   2 
Implementation of Relationship Marketing Strategy at Lyco Coffee Temanggung, Central Java: Implications for Repeat Purchases Dahlan Iswandar
Journal of Organizational Performance and Analysis Vol. 1 No. 1 (2025): Journal of Organizational Performance and Analysis
Publisher : Athallah Publishing Globalindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64845/optimanus.v1i1.6

Abstract

The purpose of this study was to analyze the effect of service quality on repurchase decisions, a case study of Lyco Coffee and Place consumers in Temanggung, Central Java. The number of samples in this study was 75 respondents using the incidental sampling method. This study used multiple linear regression analysis methods. The results of this study indicate that there is a simultaneous influence of variables (promotion and service quality) on repurchase decisions, which can be seen from the significance value below 0.05 and the calculated F value of (63.522) ˃ F table (3.12). The results of this study also show that the calculated t value for the promotion variable is 3.557, service quality is (4.302) greater than the t table (1.993), so it is stated that there is an influence on repurchase decisions. In the determination test, there is an influence of 62.8% of the independent variables (promotion and service quality) on the dependent variable (repurchase decisions). Meanwhile, 37.2% is influenced by other variables and is not included in this regression analysis, such as location, price, brand image, brand equity, and others.
Evaluation of Internal Factors of Individuals and Organizations on Employee Performance: A Study in Kendari City Irawan Andimas
Journal of Organizational Performance and Analysis Vol. 1 No. 1 (2025): Journal of Organizational Performance and Analysis
Publisher : Athallah Publishing Globalindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64845/optimanus.v1i1.7

Abstract

The purpose of this study is to determine and analyze the influence of self-efficacy, work motivation, and organizational culture on teacher performance in Kendari City. The influence of self-efficacy on teacher performance in Kendari City. The influence of work motivation on teacher performance in Kendari City. The influence of organizational culture on teacher performance in Kendari City. The population in this study was all teachers in Kendari City who were distributed as elementary, junior high, and high school teachers, totaling 4,111 teachers. The sample of this study was 98 respondents using the Slovin method. The data analysis method used in this study was descriptive analysis and inferential statistics, namely SPSS. The results of the study stated that self-efficacy, work motivation, and organizational culture had a positive and significant effect on teacher performance in Kendari City. Self-efficacy had a positive and significant effect on teacher performance in Kendari City. Work motivation had a positive and significant effect on teacher performance in Kendari City. Organizational culture had a positive and significant effect on teacher performance in Kendari City.
Corporate Fundamental Factors and Their Relation to Stock Prices: An Empirical Study in the Infrastructure and Transportation Sector Sahlan Amiruddin
Journal of Organizational Performance and Analysis Vol. 1 No. 1 (2025): Journal of Organizational Performance and Analysis
Publisher : Athallah Publishing Globalindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64845/optimanus.v1i1.8

Abstract

This study aims to analyze the influence of fundamental company factors including return on equity, debt to equity ratio and price to book value on stock prices of infrastructure companies. The research sample was 15 companies in the infrastructure, utilities and transportation sectors listed on the IDX in 2019-2024 with a purposive sampling technique. Panel data was analyzed using SPSS 26 with an associative approach to obtain good regression results. The results of the study show that there is a combination of fundamental factors that influence stock price fluctuations. A significant positive correlation is shown by return on equity, debt to equity ratio and price to book value on changes in stock prices.
The Influence of Digital Service Aspects on Online Purchasing Decisions: A Case Study on Shopee Users Melinda Sari
Journal of Organizational Performance and Analysis Vol. 1 No. 1 (2025): Journal of Organizational Performance and Analysis
Publisher : Athallah Publishing Globalindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64845/optimanus.v1i1.9

Abstract

The purpose of this study is to analyze the influence of Website Quality, Trust, and E-Service Quality on online purchasing decisions at the online shop shopee among students. This type of research is quantitative with a sampling technique using purposive sampling with a sample size of 246 respondents. The data was analyzed using the structural equitation modeling partial least squares (SEM-PLS) method to test the relationship between variables. The results of the study indicate that website quality, trust, e-service quality have a positive and significant influence on online purchasing decisions at the shopee online shop. These findings indicate that improving the digital quality of Shopee's services can directly drive conversion and customer loyalty. The implications of this study provide input for e-commerce players, especially Shopee, to continue to improve technical aspects and customer trust in managing online services.
Capital Structure, Profitability, and Market Value: Analysis of Tourism Issuers on the Indonesia Stock Exchange Novi Azzahra
Journal of Organizational Performance and Analysis Vol. 1 No. 1 (2025): Journal of Organizational Performance and Analysis
Publisher : Athallah Publishing Globalindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64845/optimanus.v1i1.10

Abstract

Company value does not always increase every year. The increase and decrease in company value can be influenced by capital structure and financial performance. This study aims to determine the effect of capital structure and financial performance on company value in hotel, resort, and cruise line companies in the form of financial reports of companies listed on the IDX for the period 2018-2024. This study uses quantitative methods. This study uses secondary data taken from the official website of the Indonesia Stock Exchange (IDX), namely www.idx.co.id. The population of this research data is hotel, resort, and cruise line companies listed on the IDX for the period 2018-2024. This study has a population of 30 companies. The sample selection used a purposive sampling technique and obtained a sample of 11 companies. The analysis method used in this study is descriptive analysis, classical assumptions, multiple linear regression analysis, and hypothesis testing. The results of the analysis show that capital structure does not affect company value. Financial performance affects company value. Capital structure and financial performance do not affect company value.
Determinants of MSME Financial Reporting: Evidence from Audit Practices in Medan M. Zidny Nafi' Hasbi
Journal of Organizational Performance and Analysis Vol. 1 No. 2 (2025): Journal of Organizational Analysis and Performance
Publisher : Athallah Publishing Globalindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64845/optimanus.v1i2.79

Abstract

Finding out how audit quality, operational audits, technology audits, and audit reports affect financial reporting for MSME was the main goal of this research. The sampling procedure employs a technique known as purposive sampling. In order to gather data, a questionnaire was used. Applying a number of linear models is one strategy for data analysis. Numerous statistical evaluations are used, including the time-honored assumption test, validity, reliability, multicollinearity, and normalcy tests. The following are the results of the study X1 The impact of MSME financial statements on audit quality is positive (r=0.175). X2 There is a positive correlation between MSME financial reports and operational audits (r=0.336). X3 There is a negative correlation between MSME financial reports and technology audit (r= -0.206); and X4 There is a positive correlation between MSME financial reports with audit reports (r=0.212). Audit reports, along with operational audits and technology audits, impact MSME financial reporting. Audit quality does not impact MSME financial reporting.
Keputusan Pembelian Konsumen Shopee: Dampak Kualitas Website, Kepercayaan, dan E-Service Quality Ipuk Widayanti
Journal of Organizational Performance and Analysis Vol. 1 No. 2 (2025): Journal of Organizational Analysis and Performance
Publisher : Athallah Publishing Globalindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64845/optimanus.v1i2.80

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas website, kepercayaan, dan e-service quality terhadap keputusan pembelian konsumen pada platform Shopee. Pertumbuhan e-commerce yang semakin pesat menuntut perusahaan untuk menyediakan layanan digital yang berkualitas agar mampu meningkatkan kepuasan dan keputusan pembelian konsumen. Metode penelitian menggunakan pendekatan kuantitatif dengan pengumpulan data melalui kuesioner yang disebarkan kepada pengguna aktif Shopee. Analisis data dilakukan menggunakan regresi linier berganda untuk mengetahui hubungan dan pengaruh antar variabel. Hasil penelitian menunjukkan bahwa kualitas website berpengaruh positif terhadap keputusan pembelian karena tampilan yang menarik, navigasi yang mudah, dan kecepatan akses meningkatkan kenyamanan konsumen. Kepercayaan juga ditemukan memiliki pengaruh signifikan, dimana keamanan transaksi, reputasi penjual, serta konsistensi layanan mempengaruhi keyakinan konsumen dalam bertransaksi. Selain itu, e-service quality terbukti berperan penting dalam meningkatkan keputusan pembelian melalui kemudahan layanan pelanggan, kecepatan respon, dan ketepatan pengiriman. Secara keseluruhan, ketiga variabel tersebut berkontribusi signifikan dalam mendorong keputusan pembelian konsumen Shopee.
Transparansi Pelaporan Keuangan UMKM: Analisis Implementasi Teknologi Cloud Abdul Faqih Idris
Journal of Organizational Performance and Analysis Vol. 1 No. 2 (2025): Journal of Organizational Analysis and Performance
Publisher : Athallah Publishing Globalindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64845/optimanus.v1i2.81

Abstract

Penelitian ini bertujuan untuk mengeksplorasi peran teknologi cloud computing dalam meningkatkan transparansi pelaporan keuangan pada UMKM. Penelitian ini juga bertujuan untuk menganalisis kontribusi cloud computing dalam meningkatkan efisiensi operasional, keamanan data, dan pengambilan keputusan berbasis data, serta mengidentifikasi tantangan dan solusi implementasinya.   Penelitian ini menggunakan pendekatan kuantitatif melalui studi literatur (literature review). Data dikumpulkan dari publikasi ilmiah, jurnal, dan penelitian terdahulu antara tahun 2019-2024. Fokus penelitian adalah pada penerapan cloud computing dalam konteks akuntansi dan pelaporan keuangan dengan pendekatan sistematis terhadap hasil-hasil studi sebelumnya. Hasil penelitian menunjukkan bahwa adopsi cloud computing memberikan kontribusi signifikan pada efisiensi operasional, penghematan biaya, dan keamanan data keuangan. Teknologi ini memungkinkan akses data real-time, mendukung pengambilan keputusan strategis, serta meningkatkan fleksibilitas dan daya saing UMKM. Namun, penelitian juga mengidentifikasi tantangan seperti keterbatasan infrastruktur, risiko keamanan, dan kebutuhan pelatihan sumber daya manusia. Strategi yang tepat, regulasi yang mendukung, dan pengembangan keterampilan teknis menjadi kunci keberhasilan implementasi cloud computing.
Praktik Akuntansi di Era Global: Dampak IFRS dan Konvergensi Standar terhadap Kompleksitas Pelaporan Keuangan Tiara Syafiqoh
Journal of Organizational Performance and Analysis Vol. 1 No. 2 (2025): Journal of Organizational Analysis and Performance
Publisher : Athallah Publishing Globalindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64845/optimanus.v1i2.82

Abstract

This study explores the effect of financial statement quality on investment efficiency in the context of globalization and the adoption of International Financial Reporting Standards (IFRS). Financial statement quality contributes 17.9% to investment efficiency, while other factors such as debt duration also play a role. Globalization drives the need for international accounting standards, with IFRS improving the transparency and comparability of multinational companies' financial statements. Despite the benefits, IFRS implementation in Indonesia faces challenges such as cultural differences and lack of understanding. The impact of globalization affects stakeholders who depend on financial statements for decision-making. Therefore, efforts in education and regulation are needed to create a more efficient and transparent reporting system.
Analisis Faktor-Faktor Penentu Kualitas Laporan Keuangan Pemerintah: Studi Empiris pada Pemerintah Kota Magelang Rahmat Kurniawan
Journal of Organizational Performance and Analysis Vol. 1 No. 2 (2025): Journal of Organizational Analysis and Performance
Publisher : Athallah Publishing Globalindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64845/optimanus.v1i2.83

Abstract

Kombinasi antara sistem informasi akuntansi, kepemimpinan yang kuat, dan pengendalian internal yang kokoh menginspirasi penelitian yang disajikan dalam tesis ini. Mengetahui bagaimana sistem informasi akuntansi, tata kelola yang baik, dan sistem pengendalian internal memengaruhi keakuratan pelaporan keuangan pemerintah Kota Magelang merupakan tujuan utama penelitian ini. Dengan menggunakan respons survei sebagai sumber data utamanya, analisis kuantitatif ini menarik kesimpulan. Uji validitas dan reliabilitas, normalitas, multikolinearitas, heteroskedastisitas, pengujian hipotesis, dan regresi linier berganda semuanya digunakan dalam penelitian studi ini. Untuk mengumpulkan data, survei dikirimkan dan kemudian dianalisis menggunakan perangkat lunak SPSS. Menurut temuan penelitian, ada hubungan positif dan signifikan antara variabel sistem pengendalian internal dan kualitas laporan keuangan, sedangkan variabel sistem informasi akuntansi dan variabel tata kelola yang baik keduanya tidak berpengaruh pada kualitas laporan. Sistem pengendalian internal, sistem informasi akuntansi, dan tata kelola yang efektif merupakan tiga faktor yang sangat memengaruhi keakuratan pelaporan keuangan Kota Magelang.

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