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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 PROGRAM MEMBER GET MEMBER TERHADAP PENINGKATAN JUMLAH MURID DI biMBA AIUEO GADJAH MADA PURWOREJO
Prospect : Jurnal Manajemen dan Akuntansi Vol. 20 No. 3 (2021): Jurnal Prospect STIE Rajawali
Publisher : STIE Rajawali Purworejo

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Abstract

The aim of this research is to determine the effect of the member get member program on increasing the number of students at biMBA AIUEO Gadjah Mada Purworejo. Data collection techniques in this research were obtained by observation, interviews, literature study and documentation. This research is included in descriptive qualitative research. The data analysis technique used in this research uses the instrument test used, namely simple linear regression analysis, coefficient of determination, and partial testing (t test). The results of the simple regression analysis are Y = 36.919 + 0.781 points, then the variable size for increasing the number of students is 0.781. The results of the calculation of the coefficient of determination show that R2 is 96.2% for the dependent (dependent) variable, namely the increase in the number of students. The remaining 3.8% increase in student numbers was influenced by other variables such as free registration promotions, coloring competitions and reading performances. The t test results obtained thitung is greater than ttabel (250.035> 2.228) and the significant level is (0.000 < 0.05) so Ho is rejected and Ha is accepted, which means there is a positive and significant influence on the member get member program variable towards increasing the number of students at biMBA AIUEO Gadjah Mada Purworejo.
PENGARUH PROGRAM PROMOSI TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN PADA TOKO PONSEL CELLCOM KALIBOTOBENER PURWOREJO
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 determine the effect of promotional programs on consumer purchasing decisions at the Cellcom Kaliboto Bener Purworejo cellphone shop. Data collection and surveys were carried out using questionnaires. Sampling used purposive sampling technique, totaling 32 people. This research uses data analysis methods, simple linear regression, coefficient of determination and t test (partial). Based on the research carried out, the result of the regression equation is Y= 15.889 + 0.768X, which means that if the promotional program variable is equal to zero then the level or magnitude of the variable the purchase decision at Cellcom was 15,889. The contribution of promotional program variables to purchasing decisions is 0.478 or 47.8%, while the remaining 52.2% is influenced by other factors, namely price, product quality, product design, service and others. Partially there is a positive and significant influence between promotional programs on purchasing decisions.
PENGARUH GOOD CORPORATE GOVERNANCE (GCG)TERHADAP KINERJA KEUANGAN PERUSAHAAN: Studi Empiris Per usahaan Manufaktur Sub Sektor Farmasi yang terdaftar Di Bursa Efek Indonesia Tahun 2017-2018
Prospect : Jurnal Manajemen dan Akuntansi Vol. 20 No. 3 (2021): Jurnal Prospect STIE Rajawali
Publisher : STIE Rajawali Purworejo

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Abstract

Economic developments in the business world are very fast and increasingly strong, resulting in demands for companies to continue to carry out various kinds of innovations to improve performance and expand company businesses so that they are able to compete and survive in the business world. Research with the title "The Influence of Good Corporate Governance (GCG) on Company Financial Performance”. This research uses a population of pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2018 period. The purpose of this research is to examine the influence of Institutional Ownership on Company Financial Performance, to examine the influence of Managerial Ownership on Company Financial Performance and to examine the influence of Institutional Ownership and Managerial Ownership on Company Financial Performance. The data sources used are secondary data and a purposive sampling method to determine the sample. will be used and produce a final sample of 10 manufacturing companies. After carrying out the sampling criteria, 6 companies were used as samples. The data in this research were analyzed using the SPSS program. The analysis used was descriptive analysis, classical assumption testing, statistical analysis and hypothesis testing. Based on the data analysis carried out, it was concluded that institutional ownership had a positive effect on financial performance, managerial ownership had no significant effect on financial performance, institutional ownership and managerial ownership had a positive effect on financial performance.
PENGARUH KUALITAS PELAPORAN KEUANGAN, LEVERAGEKEUANGAN, DAN UKURAN PERUSAHAAN TERHADAPHARGA SAHAM PERUSAHAAN: Studi pada Perusahaan Manufaktur Sub Sektor Kosmetik dan Barang Keperluan Rumah Tangga yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2017-2019
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 effect of Financial Reporting Quality, Financial Leverage, and Company Size on Company Stock Prices (Study on Manufacturing Companies in the Cosmetics and Household Goods Sub-Sector Listed on the Indonesia Stock Exchange for the 2017-2019 Period). The population in this study is the Manufacturing Sub-Sector of Cosmetics and Household Goods listed on the Indonesia Stock Exchange (IDX) in 2017-2019 as many as 6 companies. The sampling method used is purposive sampling, where the sample that meets the criteria is 5 companies over a period of 3 years, then the number of samples of research data is 15. The analysis technique used is calculating each variable, descriptive statistical test, classical assumption test, statistical analysis test, and hypothesis testing. The results of this study indicate that the quality of financial reporting, financial leverage, and company size affect the company's stock price.
PENGARUH ECONOMIC VALUE ADDED(EVA) DAN MARKET VALUEADDED(MVA) TERHADAP KINERJA PERUSAHAAN (ROA) PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA: Studi Empiris Perusahaan Perbankan Go Publicdi Bursa Efek Indonesia Periode Tahun 2020
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 determine Economic Value Added (EVA), Market Value Added (MVA) and Return On Assets (ROA) in banking companies listed on the IDX for the 2020 period. The data collection technique used in this research method is literature study. The population in this study was 43 companies. In this research, researchers carried out samples to represent the population using simple random sampling, with a sample of 23 samples. This research explores and analyzes the independent and dependent variables consisting of Economic Value Added/EVA (X1), Market Value Added/MVA (X2) and Company Performance / Return On Assets (Y) which will be analyzed using multiple correlation analysis techniques, multiple regression , t test, f test and determination coefficient. In this research, the regression test obtained the equation ` Y = 0.605 + 1.213 X1 –6.558 X2. Where the constant is 0.605, which means that if Economic Value Added (EVA) and MVA are fixed (or 0), then ROA is 0.605. And if X1 or Economic Value Added (EVA) increases by one unit while X2 or MVA remains constant (or 0), then ROA will increase by 1.213. And if X1 or Economic Value Added (EVA) remains (or 0) while X2 or MVA increases by one unit, then ROA will decrease by 6.558. In the t test for Economic Value Added (EVA) it is known that the t count is 0.934 and the t table is 172472. So t count < t table then ho is accepted, so that the poor Economic Value Added (EVA) makes Economic Value Added (EVA) does not affect ROA. Meanwhile, for MVA, it is known that t count is -1.382 and t table is 1.72472, so t count < t table so ho is accepted. So MVA partially has no effect on ROA. In ANOVA, the results obtained for Economic Value Added (EVA) and MVA in this study showed that the calculated f was 3.029 and the f table was 2.59. So f table < f count then ho is rejected, so that Economic Value Added (EVA) and MVA simultaneously influence ROA. The Adjusted R Square figure (correlation figure squared or 0.4822) is 0.156. The Adjusted R Square number is also called the Coefficient of Determination. The coefficient of determination is 0.156 or equal to 15.6%. This figure means that the 15.6% ROA that occurs can be explained using the Economic Value Added (EVA) and MVA variables. The remaining 84.4% (100% -15.6%) must be explained by other causal factors such as Net Profit Margin, Return on Sales and Debt to Equity Ratio.
PENGARUH INTELLECTUAL CAPITALDAN FIRM SIZETERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA: Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2016-2018
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 determine the influence of Intellectual Capital consisting of Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA) and Firm Size on manufacturing companies listed on the BEI for the 2016 – 2018 period. This research uses a population of manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2016 – 2018. This research uses secondary data as research material and a purposive sampling method to determine the sample to be used and produces a final sample of 162 manufacturing companies. After carrying out the sampling criteria, 8 companies were used as samples. The data in this study were analyzed using the SPSS program. The analysis used is descriptive analysis, classical assumption testing, statistical analysis and hypothesis testing. The results of this research show that Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA) have a positive influence on profitability. Meanwhile, firm size shows different results. Firm size has no effect on profitability.
PENGARUH KUALITAS PELAYANAN DAN KEPUASANTERHADAP LOYALITAS: Studi pada Pelanggan Ayam Kampung Asep Farm di Pituruh
Prospect : Jurnal Manajemen dan Akuntansi Vol. 21 No. 1 (2022): Jurnal Prospect STIE Rajawali
Publisher : STIE Rajawali Purworejo

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This research aims to determine the influence of service quality on loyalty to Asep Farm customers in Pituruh partially, the influence of satisfaction on loyalty to Asep Farm customers in Pituruh partially, and the influence of service quality and satisfaction on loyalty to Asep Farm customers in Pituruh simultaneously. The data source uses a questionnaire. The population in this study were Asep Farm customers in Pituruh. The sampling technique used is saturated sampling. The sample used was 32 people. The data analysis technique used is multiple linear regression analysis, coefficient of determination, T test and F test. The results of the t test show: a) the t value of the service quality variable is greater than t table (7.206 > 1.699) or a sig value of 0.005 (< 0.05) This means that partially there is a positive and significant influence between service quality and loyalty so that the first hypothesis is accepted; b) the t value of the satisfaction variable is greater than t table (7.606 > 1.699) or the sig value is 0.005 (< 0.05), meaning that partially there is a positive and significant influence between satisfaction and loyalty so that the second hypothesis is accepted. The results of the F test show that the F value is 253.522, which is greater than 4, and the sig value is 0.000 (< 0.05), meaning that simultaneously there is a positive and significant influence between service quality and satisfaction on loyalty so that the third hypothesis is accepted.
PENGARUH SISTEM PENGELOLAAN KEARSIPAN TERHADAP PELAKSANAAN PEMERINTAHAN YANG BAIK (GOOD GOVERNANCE) DIKANTOR KECAMATAN BANYUURIP KABUPATEN PURWOREJO
Prospect : Jurnal Manajemen dan Akuntansi Vol. 21 No. 1 (2022): Jurnal Prospect STIE Rajawali
Publisher : STIE Rajawali Purworejo

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This research aims to determine the influence of the records management system on the implementation of good government at the Banyuurip District Office, Purworejo Regency. The research method used in this research is a quantitative research method with data collection techniques through observation, interviews, questionnaires, documentation and literature study. Research data was obtained from 24 respondents who were also samples in this study, all of whom were employees at the Banyuurip District office. Furthermore, the data obtained in this research was analyzed using Simple Correlation Coefficient Analysis, Simple Regression Analysis, Determination Analysis, and T Test. The results of this research show that the correlation coefficient of the records management system is in the interval 0.60-0.799, meaning the level of relationship between these variables strong. . This means that the better the records management system, the better the implementation of good governance. Based on simple linear regression calculations, the regression equation Y= 19.688 + 0.536 (X) is obtained. The result of the constant coefficient is 19.688 on the value of the records management system variable (X), so the level of implementation of good governance is 0.536. The coefficient of determination seen from R Square is 0.524, this means that the contribution of the archive management system variable (X) to the implementation of good governance variable (Y) is 52.4% while the remaining is 47.6%. The results of the t-test calculation show that the t-table value is greater than the t-count, so that the working hypothesis (Ha) which states that partially there is a positive and significant influence between the records management system variable (X) on the good governance implementation variable (Y) is accepted. , and the null hypothesis (H0) which states that partially there is no positive and significant influence between the archive management system variable (X) on the implementation of good governance variable (Y) is rejected. This shows the influence of the records management system in implementing good governance in the Banyuurip District Office, Purworejo Regency.
IMPLEMENTASI PROGRAM PEMBEBASAN SANKSI PAJAK KENDARAAN BERMOTOR DALAM MENUMBUHKAN KESADARAN DAN KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR: Studi Kasus Samsat Kabupaten Purworejo
Prospect : Jurnal Manajemen dan Akuntansi Vol. 21 No. 1 (2022): Jurnal Prospect STIE Rajawali
Publisher : STIE Rajawali Purworejo

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The aim of this research is the need for a study and evaluation to determine the implementation of the motor vehicle tax sanction exemption program, supporting programs other than motor vehicle tax sanction exemption and how the motor vehicle tax sanction exemption program increases public awareness and compliance in paying taxes, so that income from the tax sector motorized vehicles can achieve the value targeted by the Provincial Government. This research uses a descriptive qualitative method by determining sources using purposive sampling techniques, namely decisions taken by research about who needs to be interviewed, when to make observations, or what documents or how many documents need to be studied. The data collection methods used were interviews, documentation, literature study and observation. This research uses data analysis according to Miles and Huberman where the stages are data reduction, data presentation, and drawing conclusions. The results of the research show that the policy in Governor Regulation (Pergub) Number 25 of 2021 dated 06 May 2021 concerning the motor vehicle tax sanction exemption program can work. smoothly according to the expected targets and realization, and effective in increasing public compliance and awareness in paying their taxes. Through other supporting programs, namely Samsat Siaga, Mitra Putra Bangsa, and D2D (door to door). These three programs really help increase public awareness and compliance in paying their taxes. And there is a policy of deleting people's vehicle data if they do not pay taxes for 2 (years), so that taxpayers are expected to be aware and obedient to carry out their obligations to pay taxes on time.
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN WALI MURID DI SD MUHAMMADIYAH KUTOARJO
Prospect : Jurnal Manajemen dan Akuntansi Vol. 21 No. 1 (2022): Jurnal Prospect STIE Rajawali
Publisher : STIE Rajawali Purworejo

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The aim of this research is to find out whether there is a positive and significant influence between the quality of educational services on the satisfaction of parents at SD Muhammadiyah Kutoarjo. This research is quantitative descriptive research because the research data uses numbers to conclude the results of research conducted at SD Muhammadiyah Kutoarjo. The population of this study was all 110 parents of 6th grade students at SD Muhammadiyah Kutoarjo. The sample used was 110 parents using a saturated/census sample. This research uses data analysis methods, namely: simple correlation, simple regression, coefficient of determination, and t test. Based on research by the author, a simple regression result was finally obtained, namely Y = 7.517+ 0.669(X). The results of the calculation of the coefficient of determination show an R Square figure of 0.384 or 38.4%. This figure means that 38.4% of parent satisfaction is influenced by the service quality variable. While the remaining 61.6% is influenced by other variables outside the research such as educational quality factors, tuition fees, educational technology, costs and convenience. This research shows the results of the service quality variable are 1.982, the service quality variable is 8.205 with a sig value of 0.000 so Ha was accepted, then Hoyang stated that there was no positive and significant influence between service quality variables on the satisfaction of parents at SD Muhammadiyah Kutoarjodilak.

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