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Prospect : Jurnal Manajemen dan Akuntansi
Published by STIE Rajawali Purworejo
ISSN : 22524118     EISSN : 30646316     DOI : -
Core Subject : Science,
Decision Sciences, Operations Research & Management
Prospect : Jurnal Manajemen dan Akuntansi : ISSN : 2252-4118 (cetak), ISSN: 3064-6316. Menyambut baik kiriman yang memberikan wawasan tentang masalah terkini dan utama yang berhubungan dengan studi ilmu Manajemen dan Akuntansi. Jurnal ini menyediakan tempat bagi para peneliti untuk berdiskusi, mengejar dan mempromosikan pengetahuan di bidang-bidang yang muncul dan berkembang dalam studi ilmu Manajemen dan Akuntansi. Artikel bisa ditulis dalam bahasa Inggris satau bahasa Indonesia.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 93 Documents
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PENGARUH BAURAN PEMASARAN TERHADAP KEPUTUSAN PEMBELIAN PADA KONSUMEN KRIPIK PAREBERKAH KRIPIK DI PURWOREJO
Prospect : Jurnal Manajemen dan Akuntansi Vol. 20 No. 2 (2021): Jurnal Prospect STIE Rajawali
Publisher : STIE Rajawali Purworejo

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Abstract

This research aims to find out: whether there is a positive and significant influence between the marketing mix on purchasing decisions among consumers of Berkah Kripik pare chips in Purworejo. The data source uses a questionnaire. The population in this study were consumers of Berkah Kripik bitter gourd chips in Purworejo. The sampling technique used was purposive sampling. The sample used was 33 people. The data analysis techniques used are simple regression analysis, coefficient of determination, and t test. The results of simple linear regression analysis show a constant value of 1.302, meaning that if the marketing mix has a value of zero, then the purchasing decision will be 1.302 and the b value will be 0.682, meaning that if the marketing mix increases by one point then the purchasing decision will increase by 0.682. The results of the t test show that the t-value of the marketing mix is 10.771, and the t-table value is 1.692, meaning that partially the marketing mix has a positive and significant influence on purchasing decisions. Therefore, the alternative hypothesis (Ha) which states that there is a positive and significant influence between the marketing mix on purchasing decisions is accepted, and the null hypothesis (Ho) which states that there is no positive and significant influence between the marketing mix on purchasing decisions is rejected.
PERSEPSI PEGAWAI TERHADAP LINGKUNGAN KERJA FISIK PADA KANTOR BADAN KEPEGAWAIAN DAERAH KABUPATEN PURWOREJO
Prospect : Jurnal Manajemen dan Akuntansi Vol. 20 No. 2 (2021): Jurnal Prospect STIE Rajawali
Publisher : STIE Rajawali Purworejo

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Abstract

This research aims to find out: (1) What are employees' perceptions of the physical work environment at the Purworejo Regency Regional Civil Service Agency Office, (2) What efforts are being made to improve the physical working environment conditions at the Purworejo Regency Regional Personnel Agency Office. This study used descriptive qualitative method. The sample used was a saturated sample because the number of samples taken in this research were all employees at the Purworejo Regency Regional Personnel Agency Office, totaling 53 people. Data was collected using questionnaire techniques which were measured using a Likert scale. The data analysis technique used was recapitulation of questionnaire results and explanation of the questionnaire results. The research results found that 81.13% of employees in the Purworejo Regency Regional Personnel Agency office felt comfortable and satisfied with the direct physical work environment. And there are still 18.87% who do not feel satisfied and comfortable with the physical working environment at the Purworejo Regency Regional Personnel Agency office. There are 81.57% of employees at the Purworejo Regency Regional Personnel Agency office who feel comfortable and satisfied with the physical work environment that has intermediaries or the general environment. And there are still 18.43% who do not feel satisfied and comfortable with the condition of the physical work environment that has intermediaries or the general environment at the Purworejo Regency Regional Personnel Agency office. Efforts are being made to further improve the condition of the physical work environment, namely by means of redesigning the office, more can identify disturbances in the office environment because it is located on the side of the road, the lighting and lighting facilities in the work space are adequate, the color combination does not disturb employees and the air quality in the office is further improved with adequate ventilation.
PENGARUH RESPON MASYARAKAT TERHADAP PENGEMBANGAN TEMPAT WISATA ALAM PUNCAK GUNUNG GAJAH PANDANREJO
Prospect : Jurnal Manajemen dan Akuntansi Vol. 20 No. 2 (2021): Jurnal Prospect STIE Rajawali
Publisher : STIE Rajawali Purworejo

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Abstract

The objectives to be achieved in this study are as follows To determine the effect of community response on the development of tourist attractions, Peak of Mount Gajah Pandanrejo. Data collection techniques through observation, interviews, questionnaires, documentation, and literature study. Sources of data using a questionnaire. The population in this study is the surrounding community who visit the tourist attraction. The sample used is 50 respondents. Data analysis techniques include Likert scale, validity test, reliability test, simple correlation coefficient, simple linear regression analysis, coefficient of determination, and T test. Based on the results and discussion in the previous chapter, it can be concluded that 1) Pearson Correlation value is 0.785, in the sufficient category (0.600 to 0.799). So it can be concluded that there is a relationship between the community's response to the development of Mount Gajah Pandanrejo tourist attractions, this means that if the community's response is good, tourism development will also increase; 2) The constant value is 4.782, meaning that if the product quality is zero, then customer satisfaction is 4.782, with a value of b = 0.667, meaning that if the public response increases by one point, the development of tourist attractions will also increase by 0.667; 3) The R2 value is 0.617, meaning that the community's response contributes 61.7% to the development of tourist attractions, and the remaining 39.3% is influenced by other factors not examined in this study, such as promotions, discounts, and so on; 4) the results of the t-test indicate the t-value of product quality is 8.785. While the ttable with a sample of 50 people, with a level of significance = 0.05 and a confidence level of 95%, the ttable value is 1.1711. So the value of tcount is greater than ttable (8.785 > 1.7711) or a sig value of 0.000 (< 0.05).
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, KOMISARIS INDEPENDENDAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN: Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Plastik dan Kemasan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019
Prospect : Jurnal Manajemen dan Akuntansi Vol. 20 No. 2 (2021): Jurnal Prospect STIE Rajawali
Publisher : STIE Rajawali Purworejo

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Abstract

This study aims to examine the effect of institutional ownership, managerial ownership, independent commissioners and company size on the integrity of financial statements (in the plastic and packaging sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The population in this study is the plastics sub-sector company. and packaging listed on the Indonesia Stock Exchange (IDX) in 2017-2019 were 15 companies. The sampling method used was purposive sampling, where samples that met the criteria were 6 companies over a period of 3 years, so the number of samples of research data was 18. The analysis technique used is multiple correlation analysis, multiple linear regression analysis, coefficient of determination, t test and f test. The results of this study indicate that institutional ownership, managerial ownership, independent commissioners and company size affect the integrity of financial statements.
PENGARUH GOOD CORPORATE GOVERNANCETERHADAP KINERJA PERUSAHAAN: Studi pada Perusahaan Sektor Indus tri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2017-2019
Prospect : Jurnal Manajemen dan Akuntansi Vol. 20 No. 2 (2021): Jurnal Prospect STIE Rajawali
Publisher : STIE Rajawali Purworejo

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This study aims to analyze "THE EFFECT OF GOOD CORPORATE GOVERNANCE ON COMPANY PERFORMANCE (Study on Consumer Goods Industry Sector Companies Listed on the Indonesia Stock Exchange for the 2017-2019 Period)". By using our mechanisms of Good Corporate Governance, namely the Board of Directors, Board of Commissioners, Managerial Ownership, and Institutional Ownership as independent variables, while company performance is measured using Return On Assets (ROA) as the dependent variable. This study uses quantitative data with secondary data sources. Research data collection techniques using literature and documentation. The population in this study were 52 companies listed on the Indonesia Stock Exchange in the Consumer Goods Industry Sector. The research sample used a purposive technique with a total of 10 companies that met the characteristics. This study uses data analysis methods, namely: classical assumptions, multicollinearity, autocorrelation, heteroscedasticity, multiple correlation, multiple regression, coefficient of determination, t and F tests. (2 tailed) = 0.177> 0.05, meaning that there is no significant effect between the Board of Directors and company performance. H2 T test results obtained values -2.386 <1.70814 and Sig. (2tailed) = 0.025 <0.05, meaning that the Board of Commissioners has a significant effect on company performance. The results of the T H3 test obtained the results of -1.189 <1.70814 and Sig. (2 tailed) = 0.246> 0.05, it means that Managerial Ownership has no significant effect on company performance. The results of the T H4 test showed the results of 2.943> 1.70814 and Sig. (2 tailed) = 0.007 <0.05, meaning that institutional ownership has a significant effect on company performance. From the results of the F test, it is found that the calculated F value is greater than the F table (3.405> 2.60), and the calculated significant value is smaller than the predetermined significant value (0.024 <0.05), which means the variables of Directors, Board of Commissioners, Managerial Ownership and Institutional Ownership have a significant effect on company performance.
PENGARUH INTELLECTUAL CAPITALTERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN CORPORATE GOVERNANCESEBAGAI VARIABEL MODERASI: Studi Kasus Pada Perusahaan Manufaktur Sektor Aneka Industri DiBursa Efek Indonesia Periode 2017-201
Prospect : Jurnal Manajemen dan Akuntansi Vol. 20 No. 2 (2021): Jurnal Prospect STIE Rajawali
Publisher : STIE Rajawali Purworejo

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Intellectual capital is the sum of what is produced by three main things in an organization, namely capital employed, human capital and structural capital which are related to knowledge and technology to provide added value for the company in the form of competitive advantage. This research aims to analyze "The Influence of Intellectual Capital on Company Financial Performance with Corporate Governance as a Moderating Variable". This research uses quantitative data with secondary data sources. The data collection techniques used in this research are literature study and documentation. The sample used used a purposive sampling technique, totaling 9 companies. Based on data analysis from the t test results, VACA, VAHU and VAICTM have a significant effect on ROE. Meanwhile, VAHU and Intellectual Capital, which are moderated by corporate governance, which is proxied by institutional ownership, show no effect on ROE.
PENGARUH HARGA DAN KUALITAS PELAYANAN TERHADAP KEPUASAN MASYARAKAT YANG TINGGAL DI “RUSUNAWA” KELURAHAN BAYEM KECAMATAN KUTOARJO KABUPATEN PURWOREJO
Prospect : Jurnal Manajemen dan Akuntansi Vol. 20 No. 3 (2021): Jurnal Prospect STIE Rajawali
Publisher : STIE Rajawali Purworejo

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This study aims to examine the influence of price and quality of service on the satisfaction of people living in Rusunawa, Bayem Subdistrict, Kutoarjo District. The data collection technique in this research was obtained by observation, interviews, questionnaires, documentation and library studies. The population in this research is the people living in Rusunawa, Bayem Subdistrict, Kutoarjo District, numbering 54 families. The sampling technique used is a saturated sample, namely where all members are sampled. So the number of research samples is 54 families. Data collection methods are through observation, interviews, questionnaires, documentation and library studies. Data analysis techniques use multiple correlation analysis, multiple regression, tests and determination tests. The research results from multiple correlation analysis for the price variable obtained a value of 0.693 and for the service quality variable obtained a value of 0.679, so the relationship between the price variable and the service quality variable on public satisfaction is strong, because This figure is in the interval 0.60-0.799, which means it is strong. Multiple regression analysis produces the equation Y=3.320+0.501X1+0.329X2. The price variable has a coefficient of 0.501. The value of 0.501 means that if the value of the price variable increases by 1 unit and the other variable (service quality) is considered constant then the level of public satisfaction is 0.501. The service quality variable has a coefficient of 0.329. A value of 0.329 means that if the value of the service quality variable increases by 1 unit and the other variable (price) is considered constant then the level of public satisfaction is 0.329. Determination analysis produces an R Square figure of 0.526, this figure is called the coefficient of determination value. The determination value is 0.526 or 53%. This figure means that 53% of the level of community satisfaction can be explained using price and service quality variables. Meanwhile, the remaining 47% is likely influenced by other variables that were not studied, such as promotion and location. Hypothesis testing (t test) shows that between the price variable and consumer satisfaction there is a positive and significant influence so that H1 is accepted and H0 is rejected, then between the service quality variable and consumer satisfaction there is also a positive and significant influence so that H2 is accepted and H0 is rejected. The f test shows that the price variable and the service quality variable together have a positive and significant influence on consumer satisfaction so that H3 is accepted and H0 is rejected.
PENGARUH IMPULSE BUYINGTERHADAP KEPUTUSAN PEMBELIAN KONSUMEN PADA SITUS SHOPEE: STUDI KASUS MAHASISWA STIE RAJAWALI PURWOREJO
Prospect : Jurnal Manajemen dan Akuntansi Vol. 20 No. 3 (2021): Jurnal Prospect STIE Rajawali
Publisher : STIE Rajawali Purworejo

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This research aims to analyze the influence of impulse buying on consumer purchasing decisions on the Shopee site (case study of STIE Rajawali Purworejo students). Data collection techniques in this research were obtained by observation, interviews, questionnaires, literature study and documentation. The population in this study were students majoring in management and accounting class 2016/2017 and 2017/2018 STIE Rajawali Purworejo, totaling 34 and the sampling technique used in this research was the census method or saturated sampling. A total of 34 people were students of STIE Rajawali Purworejo majoring in management and accounting class 2016/2017 and 2017/2018. The data analysis technique used in this research is a Likert scale to measure respondents' opinions and test instruments that were prepared. The test instruments used are: simple linear regression, coefficient of determination and partial testing (T). The simple regression analysis test shows that there is a significant influence in a positive direction between impulse buying and purchasing decisions of 0.594, meaning that if the impulse buying variable increases by one unit then will be followed by an increase in purchasing decision variables. The coefficient of determination test shows an R2 value of 0.905, meaning that 90.5% of the purchasing decision variable can be explained by the impulse buying variable. The remaining 9.5% of purchasing decisions can be explained by other variables not proposed in this research. The results of the t test showed that the t count was 17,453, which was greater than the t table (17,453 > 2.0369) and at a significant level (0.000 < 0.05), so Ho was rejected and Ha was accepted, which means that there was a positive and significant influence between the impulse buying variable on consumer purchasing decisions.
PENGARUH E-SERVICE QUALITY DANE-SATISFACTIONTERHADAPE-LOYALTY: Studi pada Pelanggan Situs Jual Beli Shopee di Purworejo
Prospect : Jurnal Manajemen dan Akuntansi Vol. 20 No. 3 (2021): Jurnal Prospect STIE Rajawali
Publisher : STIE Rajawali Purworejo

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This research aims to find out whether partially and simultaneously there is a positive and significant influence between e-service quality and e-satisfaction on e-loyalty among customers of the Shopee buying and selling site in Purworejo. The data source uses a questionnaire. The population in this study are customers who have purchased more than 3 times on the Shopee buying and selling site in Purworejo. The sampling technique used was purposive sampling. The sample used was 30 people. The data analysis techniques used are validity test, reliability test, multiple regression analysis, coefficient of determination, t test and F test. The results of the validity test prove that all the statement items for the variables e-service quality, e-satisfaction and e-loyalty show a Pearson correlation value of more than 0.3. The results of the reliability test show that the Cronbach's alpha value for the e-service quality, e-satisfy action and e-loyalty variables is more than 0.70. The results of multiple linear regression analysis show: a) a constant of 0.672; b) b1 value of 0.122; c) b2 value of 0.743. The results of the coefficient of determination show an AdjustedRsquare value of 0.953. This means that e-service quality and e-satisfaction contribute 95.3% to e-loyalty. The t test results show: a) the t value of the e-service quality variable is greater than t table (2.370 > 1.699) or a sig value of 0.025 (p < 0.05); b) the tcount value of the e-satisfaction variable is greater than ttable (3.747 > 1.699) or the sig value is 0.001 (p < 0.05). The results of the F test show that the F value is 292.628, which is greater than 4, and the sig value is 0.000 (p < 0.05).
PENGARUH KOMPENSASI DAN KOMPETENSI TERHADAP KINERJA GURUDI SD MUHAMMADIYAH KUTOARJO
Prospect : Jurnal Manajemen dan Akuntansi Vol. 20 No. 3 (2021): Jurnal Prospect STIE Rajawali
Publisher : STIE Rajawali Purworejo

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The aim of this research is to analyze the influence of compensation and competency on teacher performance at SD Muhammadiyah Kutoarjo. The population of this research is Permanent Foundation Teachers (GTY) who work at SD Muhammadiyah Kutoarjo. The sample used with a saturated sampling technique was 26 people. This research uses data analysis methods, namely: Likert scale, validity test, reliability test, simple linear regression analysis, coefficient of determination, t test and f test. Based on the research carried out, the results of the regression equation Y = 2.612 + 0.599 (X1) + 0.486 (X2). This means that if the value of the compensation and competency variables in the research object is equal to zero, then the level or magnitude of the teacher performance variable is 2.612. The results of the analysis of the coefficient of determination explain that 63% of compensation and competency variables contribute to teacher performance. Meanwhile, the remaining 37% is influenced by other variables that were not researched, such as ability, motivation, leadership, organizational relationships, and so on. The results of the partial hypothesis test (t test) explain that the compensation variable has a positive and significant effect on teacher performance, while the competency variable does not have a positive and significant effect on teacher performance. The results of simultaneous hypothesis testing (f test) produce a positive and significant influence between compensation variables and competency variables on teacher performance.

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