cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota surabaya,
Jawa timur
INDONESIA
Business Accounting Review
Published by Universitas Kristen Petra Surabaya
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 788 Documents
 75   76   77   78   79 
ANALISIS PENGARUH JENIS PRICING STRATEGY TERHADAP KINERJA KEUANGAN UMKM DI MERCHANT TOKOPEDIA DAN SHOPEE Immanuel Jonathan; Vincent Vincent; Juniarti Juniarti
Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In today’s internet era, customers can find out, access, and compare their information about products and prices easily from various competitors, so customers can find and decide which products to buy according to their wishes at the lowest prices. The problem that often occurs in every MSME in Indonesia is that many of MSMEs don’t perform calculations on production costs and aren’t precise in determining the selling price. As a result, the more products sold, the more products sold at a loss. Therefore, MSMEs must pay more attention to the selection of the type of pricing strategy to be applied. This study is intended to determine the effect of choosing the type of pricing strategy on the financial performance of MSMEs.The data-processing method is done by using inner model test, while the data-analysis method used is by using partial least squares and hypothesis testing derived from data collected from questionnaires that have been filled out and processed
Pengaruh Digital Leadership terhadap Kinerja Perusahaan Startup di Jawa Timur Vincensius Purnomo; Stanly Tejasukmana; Juniarti Juniarti
Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Firm performance is one of the most commonly found instruments in determiningmanagement decisions to manage the company. Firm performance can be divided into two perspectivesto determine financial performance and non-financial performance. Various studies have beenconducted to determine the effect of digital leadership on financial performance, and these studieshave influential results. Several previous studies have also found that digital leadership has aninfluence on non-financial performance, and these studies have mixed results. This study aims to examine the application of digital leadership applied to startup companies in EastJava which is a determining factor for the creation of a competitive advantage that can have an impacton financial performance and non-financial performance.In this study, a questionnaire-based survey was conducted to collect data on startup companiesin East Java. This study uses non-probability sampling where not all members of the population havethe same opportunity to be selected because they do not meet several criteria. Specifically, thisresearch uses purposive sampling technique, namely the sampling technique by setting several samplecriteria and selecting samples that meet the predetermined criteria. Then it will be analyzed usingWarpPLS 8.0 Software.
PENGARUH KARAKTERISTIK DEWAN DIREKSI DAN KOMISARIS TERHADAP FINANCIAL RESTATEMENT I Dewa Ardana; Sany Sany
Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Financial restatements represent a serious failure in financial reporting, and cansignificantly affect many organizations, institutions, investors, markets and regulators.This study aims to analyze the effect of board and commissioner analysis on financialrestatements. The population in this study are financial sector companies listed on theIDX from 2016-2020. With a total of 76 companies (www.idx.co.id). The data analysistechnique that will be used uses a quantitative approach by performing logistic regressionanalysis to see the effect of the independent variables on the variables. The results showthat Hypothesis H1 is accepted, where board size has an effect on financial restatements.Hypothesis H2 is accepted, where board independence has a negative effect on financialrestatements. Hypothesis H3 is rejected, where women on board have no effect onfinancial restatements.
Pengaruh Kualitas Layanan dan Keterlibatan Mahasiswa terhadap Kepuasan Mahasiswa pada Jurusan Akuntansi Di Surabaya Felicia Lisady; Felicia Wong; Sany Sany
Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Online learning is currently being carried out thoroughly in order to reduce interaction between students and lecturers in order to minimize the impact of the transmission of the COVID-19 virus. In such a learning experience, it is believed that contact between lecturers and students will encourage students to be involved in ongoing learning, so as not to reduce the quality of the learning process. Student satisfaction is an evaluation that the quality of information or knowledge meets student expectations. This study aims to examine the effect of service quality and student involvement on student satisfaction. The variables in this study were measured using a questionnaire adopted from previous studies. This research is focused on accounting students at universities in East Java, Indonesia, especially students from the 2018-2021 class at three universities. A survey was distributed online and has collected 323 valid respondents. Partial Least Squares (PLS) method was used to evaluate the hypothesis in this study. This study found that there is a positive and significant relationship between service quality and student engagement on student satisfaction.
Pengaruh Management Control Systems dan Organization Performance terhadap Competitive Advantage Hotel di Surabaya Albert Susanto; Christoforus Diaz; Devie Devie; Hendri Kwistianus
Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of management control systems and organization performanceon competitive advantage in hotels in the city of Surabaya. In this study using the unit of analysis of 50 hotelsfrom 3 to 5 stars in the city of Surabaya by distributing questionnaires to 67 respondents, namely hotelemployees with minimum criteria of having worked for 1 year. The data obtained were then processed usingdata analysis techniques with the PLS model. The results show that management control systems have apositive effect on competitive advantage. The higher the company's management control system, the morecompetitive advantage will be in the company. The results of this study also indicate that the managementcontrol system has a positive effect on organizational performance. In this study also found that organizationalperformance has a positive effect on competitive advantage.
Penerapan Digital Leadership dan Profil Kinerja Keuangan pada Perusahaan Startup di Indonesia Sherina Santoso; Vania Sugiharto; Juniarti Juniarti
Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to explore the application of digital leadership and its impact on the financialperformance of startup companies in Indonesia. In this study, an online questionnaire-based surveywas conducted to collect data from startup companies in Indonesia. The sample in this study is amedium-sized startup company and has an application or website that customers can use, and thefinal sample results are 37 companies. This study uses cross-sectional data and will be analyzedusing WarpPLS 7.0 software. This study found that digital leadership has a positive and significanteffect on financial and non-financial performance. However, the best model in this study is the directinfluence of digital leadership on financial performance.
Pengaruh Kepemilikan Pemerintah, Kepemilikan Institusional, dan Kepemilikan Manajerial terhadap Penyajian Kembali Amelia Helsa; Evelyn Jovita; Sany Sany
Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Restatement is a matter that needs to be considered where the number of restatementscontinues to be known by the public. The results found from previous studies regarding the types ofownership have not shown consistent results so that this study aims to analyze the effect of types ofownership on restatement. In this study, restatement was measured by a dummy variable. Meanwhile,the independent variables used are ownership types. In addition, firm size and leverage are used ascontrol variables. The data used in this study is data originating from the financial sector listed on theIDX with purposive sampling technique in 2015-2020. The method uses logistic regression analysiswith Software Statistical Package For Social Science (SPSS). Based on the results of the study, itshows that government ownership and managerial ownership h
PENGARUH CAPITAL ADEQUACY RATIO (CAR), LOAN TO DEPOSIT RATIO (LDR) DAN NON PERFORMING LOAN (NPL) TERHADAP HARGA SAHAM DENGAN GOOD CORPORATE GOVERNANCE (GCG) SEBAGAI VARIABEL MODERASI Christian Tejakusuma; Lucas Kahar; Yulius Christiawan
Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine whether CAR, LDR, and NPL have an influence on the Stock Price (HS). In addition, this study also aims to determine whether GCG moderates the relationship between CAR, LDR, and NPL on Stock Price (HS). This study was conducted on 34 companies in the banking sector listed on the Indonesia Stock Exchange (IDX) in 2015 - 2019. This study uses panel data multiple linear regression techniques. The results of data testing prove that the banking ratio CAR and LDR have no effect on stock prices (HS). Meanwhile, GCG moderates by strengthening the relationship between CAR and LDR with Stock Price (HS) and GCG moderates by weakening the relationship between NPL and Stock Price (HS). The results of the study are expected to be useful for shareholders to pay more attention to the influence of banking ratios and GCG as the influence of stock prices.
Pengaruh Karakteristik Komite Audit dan Kualitas Audit terhadap Penyajian Kembali Laporan Keuangan Steven Lois; Hansen Suardi; Sany Sany
Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study's objective is to look at the impact of audit committee characteristics and thesize of the audit firm on the restatement of financial statements of financial sector companies listedon the Indonesia Stock Exchange for the period of 2016 to 2020. Measurement of audit committeecharacteristics is proxied by indicators of audit committee independence, audit committee size,number of audit committee meetings, audit committee expertise, and size of audit firm. This studyuses firm size and firm performance as control variabels. Meanwhile, the restatement of financialstatements is measured using a dummy variabel, where "1" if the company makes a restatementand "0" if not. The sample consists of 77 restatement firms and 77 control firms. There are 8 outliersamong the 77 restatement firms, therefore once the outliers are removed, the total final samplestudied is 138 observations (69 restatement firms and 69 non-restatement firms). Data wereanalyzed by logistic regression using SPSS software. According to the findings of this study, thesize of the audit committee had a negative effect on the restatement of financial statements, whilethe independence of the audit committee, the number of audit committee meetings, the expertiseof the audit committee, and the size of the audit firm did not have a negative effect on therestatement of the financial statements.
PENGARUH CAPITAL ADEQUACY RATIO (CAR), LOAN AT RISK (LAR) DAN SITUASI PANDEMI TERHADAP PROFITABILITAS DI PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2018 DAN 2020 Arial Batitusta; Yulius Christiawan
Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to test whether the Capital Adequacy Ratio (CAR), Loan at Risk (LAR) and the Pandemic Situation have an effect on profitability. This research was conducted on 42 companies in the banking sector listed on the Indonesia Stock Exchange (IDX) in 2018 and 2020. The hypothesis testing in this study uses a panel data regression model. The results of this study found that the variables Capital Adequacy Ratio and Loan at Risk have a significant effect on profitability. In addition, the Pandemic Situation variable has an insignificant effect on profitability. The results of this study can be used by bank management as additional information in making decisions in banking 

Page 78 of 79 | Total Record : 788

 75   76   77   78   79 

Filter by Year

2013 2021


Reset
Filter By Issues
All Issue Vol 9, No 2 (2021): Business Accounting Review Vol 9, No 1 (2021): Business Accounting Review Vol 8, No 2 (2020): Business Accounting Review Vol 8, No 1 (2020): Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review Vol 3, No 2 (2015): Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW Vol 2, No 2 (2014): Business Accounting Review Vol 2, No 2 (2014): Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review Vol 2, No 1 (2014): Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review Vol 1, No 2 (2013): Business Accounting Review Vol 1, No 1 (2013): Business Accounting Review Vol 1, No 1 (2013): Business Accounting Review More Issue