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ISSN : 19792700     EISSN : 27472833     DOI : -
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Excellent Journal, with registered number ISSN 1979-2700 (Print) and ISSN 2747-2833 (Online). We invite unpublished research, empirical study, book review, short communication and high quality research work pertaining to the recent developments and practices in the areas of Management, Business, Education, Human Resources Management, Organizational Behavior and Theory, Organizational Development, Production/Operations, International Relations; Human Rights and Duties, Public Administration, Population Studies, Purchasing/Materials Management, Small Business Entrepreneurship, Strategic Management Policy as well as emerging paradigms in allied subjects.
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Articles 11 Documents
Search results for , issue "Vol 9, No 2 (2022): December" : 11 Documents clear
Upaya Peningkatan Motivasi Kerja Dalam Membentuk Kinerja Pegawai Dinas Sosial Kota Surakarta Di Masa Pandemi Covid-19 Agung Prihanto; I Gusti Putu Diva Awatara
Journal Of Management, Business And Education Vol 9, No 2 (2022): December
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v9i2.1357

Abstract

This study aims to analyze and provide empirical evidence of the effect of competence, work from home and organizational commitment on work motivation as well as the influence of competence, work from home, organizational commitment and motivation on the performance of Surakarta City Social Service employeesThis research was conducted at the Surakarta City Social Service. The population used in this study amounted to 37 State Civil Apparatuses at the Surakarta City Social Service. The sample used in this study was 37 state civil servants using a census sampling technique. Data collection techniques used were questionnaires and interviews. The data analysis technique used is the research instrument test using validity and reliability tests; linearity test; path analysis; hypothesis testing using the t test, F test and analysis of the coefficient of determination (R2).The results of the study show that competence has a negative and insignificant effect on work motivation; work from home has a positive and insignificant effect on work motivation; Organizational commitment has a negative and insignificant effect on employee motivation. Competence has a positive and insignificant effect on employee performance; work from home has a negative and significant effect on employee performance; organizational commitment has a positive and significant effect on employee performance; work motivation has a positive and significant effect on the performance of Surakarta City Social Service employees; the results of the F test on the second equation can be concluded that together commitment, work from home, organizational commitment and motivation have a significant effect on the performance of Surakarta City Social Service employees. The total R2 value of 0.559 means that the performance of social service employees in the city of Surakarta is explained by competence, work from home, organizational commitment of 55.9%, the remaining 44.1% is explained by other variables outside the research model, for example variables of compensation, communication, work environment, culture organization and leadership
Pengaruh Tekanan Ketaatan, Kompleksitas Tugas, Pengalaman Auditor Dan Insentif Kinerja Terhadap Audit Judgment Ifah Lathifah; Adimas Wijaya
Journal Of Management, Business And Education Vol 9, No 2 (2022): December
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v9i2.1362

Abstract

Tujuan dari penelitian ini adalah untuk memberikan bukti empiris tekanan ketaatan, kompleksitas tugas, pengalaman auditor dan insentif kinerja berpengaruh terhadap audit judgment. Teknik analisis dalam penelitian ini terdiri dari, pengujian kualitas kuesioner, uji asumsi klasik, analisis regresi linier berganda, uji t, uji F, dan uji R2. Hasil penelitian membuktikan bahwa teknanan ketaatan, kompleksitas tugas, pengalaman auditor dan insentif kinerja berpengaruh positif terhadap audit judgment.Hasil uji t menunjukkan bahwa tekanan ketaatan, kompleksitas tugas, pengalaman auditor dan insentif kinerja berpengaruh positif dan signifikan terhadap audit judgment.Hasil uji F menunjukan bahwa secara bersama-sama variabel tekanan ketaatan, kompleksitas tugas, pengalaman auditor dan insentif kinerja mempengaruhi variabel audit judgment secara signifikan.Hasil uji R2 menunjukan bahwa variabel tekanan ketaatan, kompleksitas tugas, pengalaman auditor dan insentif kinerja menjelaskan terhadap variabel audit judgment.
Determinasi Kualitas Informasi Akuntansi Pada Umkm Di Kabupaten Boyolali, Jawa Tengah Nur Endah Fajar Hidayah; Irkham Azidan Ajinawa; Aris Eddy Sarwono; Dewi Saptantinah Puji Astuti
Journal Of Management, Business And Education Vol 9, No 2 (2022): December
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v9i2.1358

Abstract

This study aims to determine the effect of financial literacy, financial inclusion, ability to prepare financial reports, and MSME financial performance on the quality of accounting information. The type of research used in this research is quantitative research with a primary data type. Primary data was obtained through the distribution of questionnaires to respondents. The questionnaire was measured using a Likert scale. The population of this study is the owners and actors of MSMEs in the Sawit District of Boyolali Regency totaling 144 MSMEs and the sample is taken using the purposive sampling technique so that there are 113 MSMEs that meet the requirements. The results of the instrument test state that the data is valid and reliable. The goodness of fit test results states that the fit research model and the partial test results state that financial literacy has a significant positive effect on the quality of accounting information but the inclusion of financial and the ability to prepare MSME financial reports to have no effect on the quality of accounting information. The limitation of this research is that it only uses MSME objects in one sub-district in Boyolali so it has not been able to describe the state of MSMEs in all Boyolali districts.
The Impact of Mobile Banking (M-Banking) Services on Customer Satisfaction of the State Savings Bank (BTN) Saptani Rahayu; Indriyana Widyastuti
Journal Of Management, Business And Education Vol 9, No 2 (2022): December
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v9i2.1363

Abstract

The goal of this study is to determine and demonstrate the effect of mobile banking services on customer satisfaction. Quantitative method used in this research. Primitive data gathered by distributing questionnaires online to respondents who use BTN mobile banking services in Surakarta is used as a data source in this study. There are 100 respondents in the total sample. In this study, linear regression analysis was used to test the classic hypotheses and assumptions. The results showed that system information security had a positive and significant effect on customer satisfaction, ease of use of services had a positive and significant effect on customer satisfaction, and bank reliability had a significant positive effect on customer satisfaction. The results of the F test show that system security, service ease of use and bank reliability have a significant effect on customer satisfaction. The results of the coefficient of determination (R2) show that the influence of this study is 62.5%, the remaining 37.5% can be explained by other factors not examined in this study.
Pengaruh Kualitas Produk Dan Harga Terhadap Keputusan Pembelian Ac Merek Daikin Pada PT Penta Mitra Aircon Karawaci Rissa Hanny; Yuli Krisnawati
Journal Of Management, Business And Education Vol 9, No 2 (2022): December
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v9i2.1359

Abstract

The development of the business world is currently running very rapidly, which creates increasingly fierce competition among entrepreneurs. Technological advances are so rapid in various aspects of human life. The purpose of this study is to examine how much influence product quality has on purchasing decisions for Daikin Brand AC at PT Penta Mitra Aircon Karawaci Tangerang. Quantitative research methods were used in this study, which is based on the philosophy of positivism to examine certain populations or samples. The population of this research is consumers of PT Penta Mitra Aircon as many as 156 customers with a slovin' calculation and a precision of 5 percent, obtained 112 respondents as the final sample. The analytical method uses multiple linear regression analysis. The results of the study prove empirically that the magnitude of the influence of product quality on purchasing decisions of Daikin brand air conditioners is proven to have significance and a positive direction both partially and simultaneously. These product quality and price factors make a strong contribution of 60.08 percent to the decision to purchase Daikin Brand AC at PT Penta Mitra Aircon Karawaci Tangerang. The price factor has the highest influence compared to the product quality factor
Peran Mediasi Kepuasan Kerja Atas Kompensasi Terhadap Kinerja Pegawai Lilis Sulistyani; Kiti Kusuma Wardaningrum
Journal Of Management, Business And Education Vol 9, No 2 (2022): December
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v9i2.1364

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kompensasi, disiplin kerja terhadap kinerja pegawai yang dimediasi oleh kepuasan kerja dan motivasi pada CV Cakra Nusantara Palur Karanganyar. Populasi penelitian ini adalah pegawai CV Cakra Nusantara Palur sebanyak 35 pegawai, Teknis pengambilan  sampel dengan teknis sensus. Analisis data meliputi uji validitas, uji reliabilitas, uji linieritas, uji t, uji f dan uji koofisien determinasi dengan analisis jalur. Hasil penelitian membuktikan bahwa kompensasi berpengaruh positif signifikan < 0,05 terhadap kepuasan kerja. Disiplin kerja berpengaruh positif signifikan < 0,10 terhadap kepuasan kerja. Kompensasi berpengaruh positif signifikan < 0,05 terhadap motivasi, sedang disiplin kerja berpengaruh positif tidak signifikan terhadap motivasi. Hasil analisis jalur membuktikan bahwa variabel kepuasan kerja merupakan pemediasi yang efektif pengaruh kompensasi terhadap kinerja pegawai. Sedangkan motivasi terbuktikan sebagai variabel pemediasi dalam penelitian ini. Nilai R2 total sebesar 0,602 artinya variabel kinerja dijelaskan oleh variabel kompensasi disiplin kerja, kepuasan kerja dan motivasi sebesar 60,2% dan sisanya 39,8% dipengaruhi variabel diluar model seperti lingkungan kerja, budaya organisasi, komitmen organisasi dll.
Peran Charismatics Leadership Atas Kepuasan Kerja Dan Dampaknya Pada Kinerja Guru Tetap Ishkak Ishkak
Journal Of Management, Business And Education Vol 9, No 2 (2022): December
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v9i2.1360

Abstract

Penelitian ini bertujuan untuk menguji secara empiris peran charismatic’s leadership terhadap kepuasan kerja dan dampaknya terhadap kinerja guru tetap. Jenis penelitian ini adalah kausalitas dengan pendekatan analisis kuantitatif. Data primer yang digunakan dalam penelitian ini menggunakan tools berupa angket, studi literatur, dan pencarian sumber internet sebagai sumber sekunder. Total sampel yang ditentukan dalam penelitian ini adalah 66 responden guru tetap. Analisis regresi berganda, koefisien determinasi melakukan pengujian hipotesis,dan uji signifikansi parameter individual. Berdasarkan temuan kajian dan sesi dapat disimpulkan bahwa: (1) Charismatic’s Leadership memiliki peran yang signifikan dalam membentuk Kepuasan Kerja, dan (2) Kepuasan Kerja memiliki pengaruh yang signifikan terhadap Kinerja Guru Tetap full-day school di Kota Depok. Kontribusi yang diberikan sebesar 16,1 dan 24,3 persen.
Pengaruh Likuiditas, Profitabilitas, Leverage Dan Aktivitas.Terhadap Financial Distress Vio Dawa Faniko; Dibyo Iskandar
Journal Of Management, Business And Education Vol 9, No 2 (2022): December
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v9i2.1381

Abstract

Industri sektor makanan dan minuman merupakan salah satu industri yang menjadi penopang perekonomian. Tujuan penelitian ini diantaranya untukk mengetahui dampak likuiditas, profitabilitas, leverage serta aktivitas terhadap financial distress di perusahaan manufaktur sub sektor makanan & minuman yg tercatat di Bursa efek Indonesia periode 2019 – 2021. Metode penelitiann ini menggunakan kuantitatif. Teknik pengambilan sampel yang digunakan yaitu purposive sampling dan dihasilkan sampel sebanyak 22 perusahaan serta 66 laporan keuangan. penelitian ini memakai teknik analisis regresi linier berganda. Hasillpenelitian mengambarkan bahwa secara parsial current ratio berpengaruh negatif signifikan terhadap financialdistress menggunakan nilai signifikansi 0,000. Return on asset berpengaruh positif signifikan terhadap financial distress dengn nilai signifikansi 0,000. Debt to total asset ratio berpengaruh negatif signifikan terhadap financial distress menggunakan nilai signifikansi 0,000. Total asset turnover berpengaruh positif tidak signifikan terhadap financail distress menggunakan nilai signifikansi 0,186. Kemampuan variabel current ratio, return on asset, debt to total asset ratio ,serta total asset turnover terhadap financial distress mengungkapkan sebesar 100% seperti yang ditunjukan dengan adjusted R square sebesar 1,000 yang artinya bisa dijelaskan secara keseluruhan
Rasio Pengukuran Return On Equity Dan Earnings Per Share Dalam Memprediksi Return Saham Reza Octovian; Yoan Disti Fahira
Journal Of Management, Business And Education Vol 9, No 2 (2022): December
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v9i2.1361

Abstract

The capital market is an important indicator that will affect a country's economic growth rate because it can attract investors to invest. This study aims to identify return on equity and earnings per share in empirical research to predict stock returns in companies in the retail trade sector on the Indonesia Stock Exchange. The causality-type research method was formulated in this study with a quantitative analysis approach. The final sample involved 109 observational data on trade (retail) sector companies for 11 years. Data analysis using multiple regression techniques. The results of the study provide empirical evidence that return on equity (ROE) and earnings per share (EPS) are each capable of predicting stock returns either simultaneously or partially. The amount of contribution generated by Stock Returns originating from return on equity (ROE), and earnings per share (EPS) has a high contribution size of 59 percent.
Pengaruh Electronic Word Of Mouth (e-WOM ) Terhadap Niat Membeli Barang Elektronik Melalui Market Place Muhammad Khoiruman; Ambar Wariati; Ridwan Wahyudi
Journal Of Management, Business And Education Vol 9, No 2 (2022): December
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v9i2.1382

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Electronic Word of mouth (e-WOM) terhadap niat (intention) beli produk elektronik melalaui platform market place. Menggunakan Theory Planed Behavior (TPB) sebagai model perilaku konsumen, yang mengintegrasikan eWOM, sikap (attitude), norma subyektif, persepsi kontrol perilaku dan niat (intention) untuk membeli produk elektronik melalui market place. Sebanyak 113 responden digunakan dalam penelitian ini dengan menggunakan Structural equation Model (SEM) Temuan utama dari penelitian ini terkait dengan pengaruh e-WOM yang diterima terhadap sikap individu, norma subyektif dan kontrol perilaku yang dirasakan yang memengaruhi niat mereka untuk memesan produk elektronik dengan menggunakan market place

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