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Business, Accounting, and Knowledge Journal
Published by Universitas Pekalongan
ISSN : -     EISSN : 30641969     DOI : https://doi.org/10.31941/batik.v3i2
Core Subject :
Business, Accounting, and Knowledge Journal embraces contemporary trends in accounting and business. The scope is evolving to accommodate the most recent and emerging issues, challenges, and phenomena. For example, consider sustainability issues and the role of accounting in digital transformation. We encourage and cover a wide range of methodologies and topics, including, but not limited to: Financial accounting, Management accounting, Public sector accounting, Behavioral accounting, Auditing, Accounting information systems, Islamic accounting, Accounting education, Social and environmental accounting, Taxation, Financial management, Risk management and internal control, Capital markets, Corporate governance, and Sustainability issues. Business, Accounting, and Knowledge Journal publishes research articles conducted with various research approaches, such as quantitative, qualitative, and mixed-method.
Arjuna Subject : -
Articles 35 Documents
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Improving employee performance through employee engagement and self-efficacy with job satisfaction as an intervening variable M. Trihudiyatmanto; Slamet Mujiyono; Eko Prawoto
Business, Accounting, and Knowledge Journal Vol 2 No 1 (2025): Business, Accounting, and Knowledge Journal
Publisher : Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/batik.v1i2.355

Abstract

This study examines the effect of employee engagement and self-efficacy on employee performance through job satisfaction as an intervening variable. The research method used in this study is quantitative, and questionnaire data collection was done using a Likert scale. The population and sample used in this study were all employees of PT. Cebong Imelindo Wonosobo, totaling 201 respondents. The data analysis technique in this study is the Structural Equation Modeling (SEM) technique on the Smart/PLS 4.1.0.3 program to test the outer and inner model coefficients. The results of this study indicate that employee engagement and self-efficacy have a positive and significant effect on employee performance. Employee engagement and self-efficacy have a positive and significant impact on job satisfaction. Job satisfaction has a positive and significant effect on employee performance. Job satisfaction has a positive and significant impact in mediating employee engagement and self-efficacy on employee performance. Practically, this study can provide an overview of the problems and focus on solving employee performance through employee engagement and self-efficacy, especially in the Cebong Imelindo Wonosobo company.
Antecedents of Stock Returns with ROE as a Moderator (Case Study of Non-Cyclical Consumer Sector Companies Listed on the Indonesia Sharia Stock Index 2018-2022) Reza Amelia; muh nasrullah
Business, Accounting, and Knowledge Journal Vol 2 No 1 (2025): Business, Accounting, and Knowledge Journal
Publisher : Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/batik.v1i2.356

Abstract

Stock Return is the main condition, goal and reason for purchasing shares. Therefore, investors need to know the antecedents of stock returns so this research was conducted to test, analyze and find out the antecedents of stock returns including operating cash flow, accounting profit, sales growth and company size with ROE as moderating. This research uses a sample of 21 Consumer Non-Cyclicals Sector Companies listed on the Indinesian Sharia Stock Index for 2018-2022 using a sampling technique, namely the purposive sampling method, with a total of 75 data processed. Technical data analysisi uses multiple linear regression tests and Moderated Regression Analysis (MRA) tests using SPSS version 26. The research results show that accounting profits have an effect on stock returns, while operating cash flow, sales growth and company size have no effect on stock returns. Then ROE as a moderator, moderates the influence of sales growth and company size on stock returns, and does not moderate the influence of operating cash flow and accounting profits on stock returns. With these result, it is hoped that this research will contribute to the theorethical development of the field of financial accounting and be able to provide additional information as a reference and consideration for investors in purchasing shares.
Leadership in the Digital Era: Inspiring and Strengthening Team Collaboration alfizi alfizi; Aprista Eka Cahyani; Fera Septiani Rizqi; Rima Herawati Kurniawan; Zahroh Nur Hidayati Assakinah
Business, Accounting, and Knowledge Journal Vol 2 No 1 (2025): Business, Accounting, and Knowledge Journal
Publisher : Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/batik.v1i2.362

Abstract

This study explores the role of leadership in the digital era, with a focus on team collaboration and adaptation to rapid technological change. In the context of Enterprise/Society 5.0, leaders are expected to create a work environment that supports collaboration, where team members support each other and share knowledge to achieve common goals. Adaptive leadership is key, where leaders must understand technology and its impact on business. In the digital era, leaders need to have digital and emotional agility, as well as the ability to communicate effectively through digital platforms. Effective team collaboration is facilitated by digital tools that enable interactions across boundaries, time, and culture, thereby increasing operational efficiency. The research method used is a qualitative method with a literature study approach. This study emphasizes the importance of inspiring and motivating leadership to develop team potential in facing challenges in the ever-evolving digital era and also provides insight into how effective leadership can drive team collaboration and innovation in organizations amidst rapid technological change.
Analysis Of Monday Effect, Weekend Effect, and Rogalski Effect Anomalies Before And During The Covid-19 Pandemic Period (Study on LQ-45 Index Companies Listed on The Indonesia Stock Exchange) Nadia Putri Kamila; Iis Duwinaeni; Akhmad Samsul Ulum; Inayah Risqi Alisa
Business, Accounting, and Knowledge Journal Vol 2 No 1 (2025): Business, Accounting, and Knowledge Journal
Publisher : Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/batik.v1i2.365

Abstract

The purpose of this research is to. (1) To find out the difference in stock returns on the Monday effect before and during the Covid-19 pandemic on the LQ-45 stock index listed on the Indonesia Stock Exchange. (2) To find out the differences in stock returns in Weekend effect before and during the Covid-19 pandemic on the LQ-45 stock index listed on the Indonesia Stock Exchange. (3) To find out the difference in stock returns on the Rogalski effect before and during the Covid-19 pandemic on the LQ-45 stock index listed on the Indonesia Stock Exchange. This research is an empirical study on Monday stock returns, Friday stock returns, and Monday stock returns in April with a comparative method. The sample used in this research is data daily stock returns of companies included in the LQ-45 period before (February 2019 – January 2020) and during (February 2020 – January 2021) the Covid-19 pandemic, namely 36 companies. The data analysis technique used was paired sample t-test for H1, H2 and H3. The results of the study show that: (H1) there is no significant difference between stock returns on Mondays before the Covid-19 pandemic and stock returns on Mondays during the Covid-19 pandemic on the Indonesia Stock Exchange from February 2019 to January 2021. ( H2) shows a significant difference between stock returns on Friday before the Covid-19 pandemic and stock returns on Monday during the Covid-19 pandemic on the Indonesia Stock Exchange from February 2019 to January 2021. (H3) shows a significant difference between stock returns on Mondays in April before the Covid-19 pandemic and stock returns on Mondays during the Covid-19 pandemic on the Indonesia Stock Exchange in February 2019 to January 2021. The purpose of this research is to. (1) To find out the difference in stock returns on the Monday effect before and during the Covid-19 pandemic on the LQ-45 stock index listed on the Indonesia Stock Exchange. (2) To find out the differences in stock returns in Weekend effect before and during the Covid-19 pandemic on the LQ-45 stock index listed on the Indonesia Stock Exchange. (3) To find out the difference in stock returns on the Rogalski effect before and during the Covid-19 pandemic on the LQ-45 stock index listed on the Indonesia Stock Exchange. This research is an empirical study on Monday stock returns, Friday stock returns, and Monday stock returns in April with a comparative method. The sample used in this research is data daily stock returns of companies included in the LQ-45 period before (February 2019 – January 2020) and during (February 2020 – January 2021) the Covid-19 pandemic, namely 36 companies. The data analysis technique used was paired sample t-test for H1, H2 and H3. The results of the study show that: (H1) there is no significant difference between stock returns on Mondays before the Covid-19 pandemic and stock returns on Mondays during the Covid-19 pandemic on the Indonesia Stock Exchange from February 2019 to January 2021. ( H2) shows a significant difference between stock returns on Friday before the Covid-19 pandemic and stock returns on Monday during the Covid-19 pandemic on the Indonesia Stock Exchange from February 2019 to January 2021. (H3) shows a significant difference between stock returns on Mondays in April before the Covid-19 pandemic and stock returns on Mondays during the Covid-19 pandemic on the Indonesia Stock Exchange in February 2019 to January 2021.
The Influence Of Product Quality, Brand Image, And Product Design On The Purchase Decision Of Vans Shoes (A Study On The Solo Community) Kusnadi Kusnadi; Pemilia Sulistiawati
Business, Accounting, and Knowledge Journal Vol 2 No 2 (2025): Business, Accounting, and Knowledge Journal
Publisher : Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/batik.v2i2.491

Abstract

This study aims to determine and analyze the direct influence of lifestyle on product purchasing decisions at Masyarakat Solo, to determine and analyze the direct influence of brand image on product purchasing decisions at Masyarakat Solo, to determine and analyze the direct influence of product value on product purchasing decisions at Masyarakat Solo and to determine and analyze the simultaneous influence of lifestyle, brand image, product value on product purchasing decisions at Masyarakat Solo. This study uses a quantitative method with a sample of 50 consumer respondents at Masyarakat Solo. Data were analyzed using validity tests, reliability tests, multicollinearity tests, heteroscedasticity tests, normality tests, multiple linear regression analysis tests, T tests, F tests, R2 determination coefficient tests using IBM SPSS Statistics. The results of the study indicate that lifestyle directly has a significant effect on product purchasing decisions for consumers at Masyarakat Solo, product value directly has a significant effect on product purchasing decisions for consumers at Masyarakat Solo, brand image have a significant effect on product purchasing decisions for consumers at Masyarakat Solo, and directly and simultaneously lifestyle, brand image, and product value have a significant effect on consumer product purchasing decisions at Masyarakat Solo.
The Influence of Digital Marketing, Selling Price, Personal Selling, Brand Image, and Distribution Channels on Sales Volume of SR12 Herbal Skincare Products in Wonosobo M. Trihudiyatmanto; Bahtiar Efendi; Putri Alifia Nur Laily
Business, Accounting, and Knowledge Journal Vol 2 No 2 (2025): Business, Accounting, and Knowledge Journal
Publisher : Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/batik.v2i2.510

Abstract

This study aims to analyze the influence of digital marketing, selling price, personal selling, brand image, and distribution channels on the sales volume of the SR12 herbal skincare product consumers in Wonosobo City, Central Java, Indonesia. The research method used in this study is quantitative. The population in this study consisted of 130 consumers of SR12 herbal skincare products in Wonosobo City. Based on the Slovin formula, the sample used in this study was 99 respondents. The sampling technique used in this study was probability sampling with the simple random sampling type. The data analysis technique in this study was multiple linear regression analysis. The results of this study indicate that the variables of digital marketing, selling price, personal selling, brand image, and distribution channels have a positive effect on sales volume. This finding indicates the importance of digital marketing, selling price, personal selling, brand image, and distribution channels in increasing the sales volume of a product, especially SR12 Herbal Skincare products in Wonosobo City.
The Influence of Organizational Culture, Employee Engagement, Organizational Communication, and Self-Efficacy on Employee Performance with Knowledge Sharing as a Mediating Variable Nanda Cantika Malaysiene; Tri Handayani
Business, Accounting, and Knowledge Journal Vol 2 No 2 (2025): Business, Accounting, and Knowledge Journal
Publisher : Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/batik.v2i2.525

Abstract

This study aims to analyze the influence of organizational culture, employee engagement, organizational communication, and self-efficacy on employee performance with knowledge sharing as a mediating variable among Generation Z employees at PT. Casuarina Harnessindo Pemalang. The research method used in this study employs a quantitative approach. The population in this study consists of 1,818 Generation Z employees at PT. Casuarina Harnessindo Pemalang in September 2024. Based on the Slovin formula, the sample used in this study consisted of 100 respondents. The sampling technique used in this study is purposive sampling. The data analysis technique used in this research is multiple linear regression analysis. Through this research, the researcher conducted data processing in 2 equations, where knowledge sharing and employee performance are the dependent variables. The results of this study indicate that the variables of organizational culture, employee engagement, organizational communication, self-efficacy, and knowledge sharing have a positive and significant impact on employee performance, and the variable knowledge sharing is able to mediate the influence of organizational culture, employee engagement, organizational communication, and self-efficacy on the employee performance of Generation Z at PT. Casuarina Harnessindo Pemalang. These findings highlight the importance of organizational culture, employee engagement, organizational communication, self-efficacy, and knowledge sharing in improving employee performance, particularly for Generation Z employees at PT. Casuarina Harnessindo Pemalang.
The Influence of Leadership Style, Work Motivation, and Job Satisfaction on Educator Performance at SMK Syafi'i Akrom, Pekalongan City Wildan Ahmad; M. Maulidin Fachrur
Business, Accounting, and Knowledge Journal Vol 2 No 2 (2025): Business, Accounting, and Knowledge Journal
Publisher : Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/batik.v2i2.583

Abstract

This research aims to test and analyze the influence of leadership style, work motivation and job satisfaction on employee performance. The type of research used in this research is causal research. The population in this study were all teachers at SMK Syafi'i Akrom, Pekalongan City. The sampling technique in this research used saturated sampling (census), so the samples taken in this research were all teachers at SMK Syafi'i Akrom, Pekalongan City, totaling 73 teachers. The type of data used in this research is primary data. Data collection was done by distributing questionnaires online. The analysis techniques used are Instrument Test, Classic Assumption Test, Model Fit Test, Multiple Linear Regression Analysis and Hypothesis Test (t Test) with the help of the SPPS Version 20 program. The results of this research can be concluded that leadership style has a positive and significant effect on the performance of educators at Syafi'i Akrom Vocational School, Pekalongan City. Work motivation has a positive and significant effect on the performance of educators at Syafi'i Akrom Vocational School, Pekalongan City. Job satisfaction has a positive and insignificant effect on the performance of educators at Syafi'i Akrom Vocational School, Pekalongan City.
The Effect of Current Ratio, Net Profit Margin, Sales Stability, Asset Structure, and Business Risk on Capital Structure (A Study of Manufacturing Companies in the Consumer Non-Cyclical Sector Listed on the Indonesia Stock Exchange in 2019-2023) Anaria Putri Yuliana R.M; Syafnita Syafnita; Rika Adriyana
Business, Accounting, and Knowledge Journal Vol 2 No 2 (2025): Business, Accounting, and Knowledge Journal
Publisher : Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/batik.v2i2.585

Abstract

This research aims to examine the impact of current ratio, net profit margin, sales stability, asset structure, and business risk on capital structure. Capital structure is a financial decision related to optimal business funding for company operations. The study focuses object used in manufacturing company in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) in 2019-2023 with a sample that meets the criteria of 38 so that the sampel totals 190 data. The sampling technique in this study uses purposive sampling technique. The method used in analyzing data uses Partial Least Square (PLS) – Structural Equation Modeling (SEM) and is supported by WarPLS 8.0 software. The result of the study indicate that current ratio, net profit margin, and asset structure have a negative effect on capital structure. Meanwhile, sales stability has no effect on capital structure and business risk shows a positive effect on capital structure.
Analysis of the Influence of Customer Orientation on Sales Performance Through Value-Based Selling as a Moderating Variable Christian Jordan Santoso; M. Sigit Taruna; Dian Milasari
Business, Accounting, and Knowledge Journal Vol 2 No 2 (2025): Business, Accounting, and Knowledge Journal
Publisher : Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/batik.v2i2.596

Abstract

ABSTRAK This study examines how customer orientation influences sales performance, with value-based selling acting as a moderating variable for Vespa Motor sales personnel at BCA Multifinance Pekalongan. The type of research used in this study is correlational research with data collection methods using questionnaires. This study utilized a sample of 110 respondents. The sampling method used was purposive sampling. The analytical tool used is moderation regression analysis. The analysis results indicate that customer orientation has a negligible negative impact on sales performance. Value-based selling has an insignificant positive effect on sales performance. Value-based selling can strengthen the relationship between customer orientation and sales performance. This research aims to provide a more comprehensive understanding of value-based selling strategies that respond to the continuously evolving dynamics of consumer behavior. Theoretically, this research is also expected to enrich the literature in the field of marketing, particularly in the context of the automotive industry and vehicle financing.

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