Proceeding Economy of Asia International Conference
ECOSIA is an interdisciplinary publication of original research and writing on economy and business which publishes papers to international audiences of economy and business researchers. ECOSIA aims to provide a forum for scholarly understanding of the field of economy and business so can plays an important role in promoting the process that accumulated knowledge, values, and skills are transmitted from one generation to another; and to make methods and contents of evaluation and research in economy and business available to businessman, enterpreneurs, lectures, students, teachers, administrators and research workers. The journal encompasses a variety of topics, including Financial Accounting, Sharia Accounting, Information System Of Accounting, Tax, Audit, Accounting Management, Financial Management, Digital Marketing, Human Resource Management, Digital Business, Marketing Management, Enterpreneurship, Strategic Management, Banking And Financial Entitiy, Information System Of Management, Innovation Management, Tourism And Hospitality, Economic And Business, etc. Papers published in the journal: (1) report evaluation and research findings; (2) treat conceptual and methodological issues; and/or (3) consider the implications of the above for action; and/or (4) an extensive book reviews section and also occasional reports on economy and business materials.
Institut Tekonologi dan Binisi Asia Malang
ECOSIA is licensed under a Creative Commons Attribution- 4.0 International Public License (CC - BY).
DETERMINATION OF FINANCIAL DISTRESS IN PROPERTY AND REAL ESTATE COMPANIES
Any company can experience financial distress, especially if the country is experiencing an economic crisis, so management must monitor the company's financial situation. Financial distress is defined as a sustained decline in a company's financial performance over a specific time period. Financial distress will lead to bankruptcy if the source is not addressed immediately. The purpose of this research is to determine the impact of various financial ratios on financial distress in property and real estate companies. Purposive sampling was used to select the research sample. As a data analysis technique, multiple regression analysis is used in this study. The findings revealed that the liquidity, profitability, and activity ratios all have an effect on financial distress, but the leverage ratio has no effect. Simultaneously, all financial ratios have an effect on financial distress.
Copyright (c) 2022 Kathryn Sugara, Trisnadi Wijaya
ACHIEVING HALAL BRAND EQUITY USING SOCIAL EXCHANGE THEORY TO COMPETE IN THE HALAL FOOD INDUSTRY
The development of the halal market potential makes many companies want to enter and win the competition. Limited research on brand equity in halal products makes it challenging to determine strategies to achieve it. Halal brand equity is essential to gain a competitive advantage and significant margin opportunity. SEM path analysis tests hypotheses related to variables that affect Halal Brand Equity. This study involved 243 respondents. The test results show that Halal Brand Image affects Halal Brand Satisfaction and Halal Brand Trust. However, Halal Brand Satisfaction does not affect Halal Brand Equity. It also fails to mediate the effect of Halal Brand Image on Halal Brand Equity. The novelty of this research is that Halal Brand Loyalty successfully mediates the effect of Halal Brand Trust on Halal Brand Equity. So that to achieve Halal Brand Equity, companies should focus on Halal Brand Image, Halal Brand Trust, and Halal Brand Loyalty.
Copyright (c) 2022 Pringgo Syahputro, Yolanda Masnita
THE IMPLICATIONS OF DIGITAL INNOVATION AND ANALYSIS OF THE RELATIONSHIP BETWEEN ECONOMIC GROWTH, THE WORK FORCE AND INFLATION IN INDONESIA
The purpose of this study is to analyse the implications of digital innovation of economic growth, labour force and inflation based on a literature study and analyse the relationship between economic growth, labour force and inflation in Indonesia. This study used secondary data obtained from the World Bank in the form of annual data with a quantitative descriptive approach using the Vector Error Correction Model (VECM). The results showed that there was no causal relationship between the labour force and economic growth nor was there a causal relationship between inflation and economic growth, but there was a one-way relationship between labour force and inflation, namely inflation affects the labour force. In the short term, there was no single variable that had a significant influence on economic growth. The labour force on economic growth in 2000-2021 in the short term had a positive and insignificant impact, while inflation on economic growth in 2000-2021 in the short term had a negative and insignificant impact, but in the long term inflation had a positive and significant impact. KEYWORDS: digital innovation, economic growth, force labor, inflation, VECM
Copyright (c) 2022 Yolanda Sari, Syilvia Wenny J, Etik Winarni, Hasan Basri
THE EFFECT OF CULTURE IN COMPREHENSIVE MANAGEMENT CONTROL SYSTEMS AND GOOD CORPORATE GOVERNANCE IN INDONESIA
This study aimed to investigate the effect of moderating in relation of organisational culture, Comprehensive management control system and corporate governance in Indonesia. The respondents were 758 companies listed in the Indonesia Stock Exchange. Collecting data using sampling method of 188 respondents returned a complete used in data analysis. Analysis of data using Structural Equation Model (SEM) with the help of WarpPLS 3.0. The theory used in this research is the organizational culture consept by (Hofstede 1980) The results show that the moderating effect of the relation comprehensive management control system and good corporate governance in Indonesia is significant and indicates as a Homologiser Moderator.
THE INFLUENCE OF PRODUCT QUALITY AND BRAND IMAGE ON THE PURCHASING DECISION OF DIOR COSMETICS IN MALANG CITY THROUGH BRAND TRUST AS AN INTERVENING VARIABLE
Companies are required to continue to follow the trend that is currently busy in the cosmetic market with the quality standards of the products it produces.Several important factors that can influence purchasing decisions include product quality, brand image and brand trust.The purpose of this study was to determine whether product quality, brand image and brand trust on purchasing decisions for Dior cosmetics in the city of Malang. This research uses quantitative research. The population of this research is the consumer of Dior cosmetics as many as 196 respondents using purposive sampling technique. The results of this study indicate that product quality, brand image and brand trust have a positive and significant effect on purchasing decisions for Dior cosmetics in the city of Malang.
Copyright (c) 2022 Iik Iklima Emilia Putri, Agus Rahman Alamsyah, Yunus Handoko
THE USE OF SOCIAL MEDIA FOR BUSINESS PERFORMANCE THROUGH DIGITAL CREATIVITY
The impact of the COVID-19 pandemic has been felt by micro, small, and medium enterprises in food and beverage products in Jambi City. The pandemic caused a decline in income and community welfare as well as regional economic growth. To avoid the negative effects of an even greater pandemic, by using digital technology, in the current digital 4.0, is developing very rapidly. Seeing the prolonged COVID-19 phenomenon, researchers are interested in examining whether the importance of using social media affects the performance of food and beverage small and medium enterprises in Jambi City with digital creativity as an intervening. The results of the Path Analysis found that the importance of using social media did not have a significant effect on digital creativity, then digital creativity had a significant effect on the performance of MSMEs and interests, the use of Social Media did not significantly affect the performance of MSMEs. Analysis of the indirect effect found a z value of -1.343, and smaller than 1.96, it means that digital creativity does not mediate the influence between the interests of using social media on the performance of MSMEs for Food and beverage products in Jambi City in the era of the COVID-19 pandemic.
Copyright (c) 2022 Adi Putra, Deka Veronica, Yorina Yorina A'guna Bansa, Asrini Asrini
THE EFFECT OF MOTIVATION, HUMAN RESOURCES INFORMATION SYSTEMS, AND JOB SATISFACTION ON EMPLOYEE PERFORMANCE, ORGANIZATIONAL COMMITMENT AS INTERVENING VARIABLES, IN TRAINING INSTITUTIONS BUSINESS WISDOM INSTITUTE SURABAYA
This study aims to determine the effect of work motivation on organizational commitment, the influence of human resource information systems on organizational commitment, the effect of job satisfaction on organizational commitment, the effect of work motivation on performance, the effect of job satisfaction on performance, the effect of organizational commitment on performance, the influence of motivation work with employee performance mediated by organizational commitment, and the influence between job satisfaction and employee performance mediated by organizational commitment. This study's population are employees working at the Business Wisdom Institute (BWI). The number of samples is 100 respondents. The sampling technique used is purposive sampling. The data analysis technique in this research is path analysis. The results showed that there was a significant (positive) effect on work motivation on organizational commitment, there was no significant (positive) effect on IS-HR on organizational commitment, there was a significant (positive) effect on job satisfaction on employee organizational commitment, and there was no significant effect. On Work Motivation on Employee Performance, there is no significant effect on SI-HR on Employee Performance; there is a significant (positive) effect on Job Satisfaction on Employee Performance, there is no significant effect on Organizational Commitment on Employee Performance, there is no significant effect on Work Motivation with Employee Performance mediated by Organizational Commitment, there is no significant effect between SI-HR and Employee performance mediated by Organizational Commitment, there is no significant effect between Job Satisfaction and Employee Performance mediated by K Organizational commitment. The hope from the results of this study is that the Business Wisdom Institute (BWI) company can find out what factors affect the performance of its employees; by knowing these factors, the company is expected to be able to improve and get good performance results from its employees.
THE EFFECT OF LEARNING MOTIVATION, LEARNING STYLE AND LEARNING ENVIRONMENT ON LEARNING ACHIEVEMENT OF CLASS XI STUDENTS PLUS KOPI COLOL, MANGGARAI TIMUR, NUSA TENGGARA TIMUR
Learning achievement is one of the main targets of educational institutions. There are many factors that affect student achievement, both internal and external factors. This research is motivated by the author's curiosity about student achievement at SMA Plus Kopi Colol which is a "role model" for other schools in East Lamba Leda District, where this school is located. Researchers suspect learning achievement at SMA Plus Kopi Colol is influenced by learning motivation, learning style and a good learning environment. This study aims to determine the effect of learning motivation on learning achievement, the effect of learning style on learning achievement and the influence of the learning environment on learning achievement. This research is quantitative descriptive. The population of this research is class XI SMA Plus Kopi Colol totaling 171 students. The samples taken were 48 students. The sampling technique is purposive sampling. Collecting data by using a questionnaire. The analytical technique used is multiple linear regression analysis and this study uses the SPSS for Windows 21.0 statistical analysis tool. The results showed that learning motivation had a positive and significant effect on learning achievement as indicated by the regression coefficient value of 0.884. Learning style has a positive and significant effect on learning achievement which is indicated by the regression coefficient value of 0.482. The environment has a positive and significant effect on learning achievement which is indicated by the regression coefficient value of 0.350. Learning motivation, learning style and environment simultaneously have a positive and significant effect on learning achievement in class XI students of SMA Plus Kopi Colol.
Copyright (c) 2022 Arbianus Rivaldi, Moh. Bukhori, Fathorrahman
EFFECT OF INTERNET NETWORK QUALITY, PRICE AND SERVICE ON ZOID.NET CUSTOMER SATISFACTION IN CUKURGULING VILLAGE, LUMBANG DISTRICT, PASURUAN REGENCY
RT/RW Net is one of the internet service providers in the scope of a small location or area, using via cable or wireless. One form of community communication that is free from government laws is also bureaucracy. The background of this study is to determine the satisfaction of customers who have used the zoid net network by knowing in terms of network quality, price and service from the zoid net. The purpose of this study was to determine and analyze: the effect of internet network quality on zoid net subscribers in the village of razorguling, lumbang district, pasuruan district. The effect of price on zoid net customers in the village of razorguling, Lumbang sub-district, Pasuruan district, the effect of service on zoid net customers in the razorguling village, Lumbang sub-district, Pasuruan district. This type of research is quantitative research using SPSS software. The population in this study are zoid net customers who have subscribed for more than 6 months located in the village of razorguling, lumbang district, pasuruan district, the number of voucher customers is 50 customers, the monthly customers are 20 customers, the total sample is 70 customers. The data collection method in this study used a questionnaire that was distributed manually. Data analysis in this study used instrument tests (validity test and reliability test), classical assumption test (normality test, multicollinearity test, heteroscedasticity test), multiple linear regression, hypothesis testing (t test, f test), and coefficient of determination test (R). ). -square) to draw conclusions. The results of this study indicate: Network quality has a positive and significant effect on zoid net customers in the Razukur village sub-district, Lumbang sub-district, Pasuruan district, the price has a positive and significant effect on the zoid net customers in the razorguling village, Lumbang sub-district, Pasuruan district, and service to the zoid net customers in the razorguling village, the Lumbang sub-district, Pasuruan district. . Network quality, price, and service have a simultaneous effect on zoid net customers in the village of razorguling, lumbang district, pasuruan district
Copyright (c) 2022 Mohammad Suyuthi, Ike Kusdiyah R, Fathorrahman
MEDIATION FUNCTION OF CUSTOMER SATISFACTION ON THE INFLUENCE OF PRICE, STORE ATMOSPHERE, AND EXPERIENTIAL MARKETING ON CUSTOMER LOYALTY AT SAMSUNG BRANDSHOP
One of the smartphone shops that is trying hard to strengthen customer loyalty after the Covid-19 pandemic is the Samsung Brandshop of BIS WTC Surabaya. The purpose of this study was to determine the mediating function of customer satisfaction on the effect of price, store atmosphere, and experiential marketing on customer loyalty at the Samsung Brandshop of BIS WTC Surabaya. Quantitative data obtained through a 5-point Likert scale questionnaire distributed to 100 respondents through accidental sampling technique were processed and analyzed using SEM-PLS analysis with SmartPLS software. The results of the study prove that there is a mediating function of customer satisfaction on the influence of price, store atmosphere, and experiential marketing on customer loyalty at the Samsung Brandshop of BIS WTC Surabaya. The role of customer satisfaction as a mediator is formed from the existence of a significant negative price effect on customer satisfaction, a negative although not significant price effect on customer satisfaction on customer loyalty, a significant positive influence on store atmosphere and experiential marketing on customer satisfaction and customer loyalty, where Customer satisfaction itself also has a significant positive relationship with customer loyalty. It is recommended for further research to review the similar indicators between store atmosphere and experiential marketing, especially related to service, also examine the possibility of an experiential marketing mediating function on the influence of store atmosphere on customer loyalty.
Copyright (c) 2022 Nikki Fania, Yunus Handoko, Widi Dewi Ruspitasari
THE EFFECT OF SATISFACTION, MOTIVATION AND WORK ETHIC ON THE PERFORMANCE OF PMI MALANG CITY EMPLOYEES
Penelitian ini bertujuan untuk mengetahui pengaruh kepuasan kerja, motivasi kerja dan etos kerja terhadap Kinerja pegawai di PMI Kota Malang. Lokasi penelitian adalah Palang Merah Indonesia Kota Malang yang terletak di Jl. Buring No. 10, Kota Malang untuk unit transfusi darah (UTD) dan di Jl. Buring No.19 Kota Malang untuk unit markas PMI Kota Malang. Penelitian ini menggunakan metode kuantitatif dengan populasi seluruh pegawai PMI Kota Malang dengan jumlah 120 orang. Metode pengambilan data menggunakan probability sampling dengan proportional random sampling, berdasarkan rumus Slovin didapatkan sampel dalam penelitian ini berjumlah 55 responden. Analisis data menggunakan Analisis Regresi Berganda menggunakan program SPSS versi 24. Dari penelitian yang dilaksanakan pada bulan Juni 2022 didapatkan hasil penelitian yang menunjukkan bahwa: (1) Tidak terdapat pengaruh secara langsung kepuasan kerja terhadap kinerja pegawai PMI Kota Malang; (2) Tidak terdapat pengaruh secara langsung motivasi kerja terhadap kinerja pegawai PMI Kota Malang; (3) Terdapat pengaruh secara langsung etos kerja terhadap kinerja pegawai PMI Kota Malang; dan (4) kepuasan kerja, motivasi kerja dan etos kerja memiliki pengaruh secara simultan terhadap kinerja pegawai PMI Kota Malang
Copyright (c) 2022 Aditya Bayu Wardana, Widi Dewi Ruspitasari, Yunus Handoko
SERVICE QUALITY AND INSTITUTIONAL IMAGE ON WORD OF MOUTH WITH CUSTOMER SATISFACTION AS INTERVENING VARIABLE
This study intends to analyze the effect of service quality and institutional image on customer satisfaction, as well as the indirect effect on word of mouth through customer satisfaction at the learning institution of Dipa Learning Center Malang City. This research used the sampling technique of purposive sampling. The instrument for taking questionnaires was 74 respondents, namely parents of students from the learning institution of Dipa Learning Center who were actively studying for at least 6 months until March 2022. The research data were processed quantitatively descriptively by path analysis techniques applying the Smart PLS 3.3.9 application software. The results are supported by primary data using questionnaires. The results indicate that: (1) Service quality has a significant effect on customer satisfaction; (2) Institutional image has a significant effect on customer satisfaction; (3) Service quality hasan effect but is insignificant on word of mouth; (4) Institutional image has an effect but insignificant on word of mouth; (5) Customer satisfaction has a significant effect on word of mouth; (6) Service quality and institutional image have a significant effect on customer satisfaction; (7) Service quality and institutional image have an effect but insignificant on wordof mouth through customer satisfaction, and it is not proven that customer satisfaction is an intervening variable.
Copyright (c) 2022 Marini Wijaya, Tin Agustina Karnawati, Yunus Handoko
THE EFFECT OF GOVERNANCE AND SHADOW ECONOMY ON FDI IN G-20 COUNTRIES (2002-2015)
This study aims to measure and analyze the influence of the development of several macro social-economic fundamental indicators, governance indicators, and shadow economic levels toward the level of Foreign Direct Direct Investment/FDI among G20 countries. By using regression panel data analysis, this study also examines the most optimal relationship model to explain the connection cross variables in each G20 country with using three panel data models, namely the Common Effect Model (CEM), Fixed Effect Model (FEM), and Random Effect Model (Rem) in the 2002-2015 period. The results show that the FEM is the most suitable for explaining the influence of the development of several macro-economic fundamental indicators, governance indicators, and shadow economy levels to the foreign direct investment level among G20 countries. The results of the FEM provide conclusions that for the socio-economic variable macro, there is a significant positive effect between the percentage of gross capital formation (ratio of gross domestic product) to the level of FDI net. Related to the governance indicator, the Regulatory Quality Index also has a significant positive influence on the level of FDI net. Meanwhile, the level of Shadow Economy in general does not have a significant effect to the net FDI level among G20 countries. However, if further analyzed in the FEM model per country, it is known that there is a significant negative effect between the level of Shadow Economy on the FDI net level in the country of one of the G20 countries, such as Saudi Arabia.
Copyright (c) 2022 Syofriza Syofyan, Fayota Prachmasetiawan, Osni Erza
PARTNER SATISFACTION ANALYSIS OF PUBLIC BROADCASTING INSTITUTIONS (LPP) INFLUENCED BY THE QUALITY OF PROGRAMS AND SERVICES AND PRICE (COST) AT TVRI, EAST KALIMANTAN STATION
The purpose of this study was to determine 1) the quality of the program has a positive and significant effect on partner satisfaction; 2) service quality has a positive and significant effect on partner satisfaction; 3) price (service fee) has a positive and significant effect on satisfaction with LPP TVRI partners in East Kalimantan. This type of research is a quantitative approach. The number of respondents in this study were 30 partners (collaborating) with the Public Broadcasting Institution (LPP) TVRI East Kalimantan, a purposive sample with the criteria that they had collaborated as partners at least 2 (two) times, and collaborated as partners in 2019 to 2021. The results of this study indicate, among others: 1) The quality of the program has a positive and significant effect on partner satisfaction; 2) Service quality has a positive and significant effect on partner satisfaction; 3) Price (cost) has a positive and significant effect on the satisfaction of LPP TVRI East Kalimantan partners.
Copyright (c) 2022 I Made Kertayasa, Theresia Pradiani, Agus Rahman Alamsyah
THE EFFECT OF WORK MOTIVATION, WORK DISCIPLINE AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE AT RAMPIS MSME BANG RADEN MALANG CITY
The purpose of the study was to determine the effect of work motivation, work discipline, work environment and the effect of these three variable simultaneously on employee performance at the Rampis Bang Raden SMEs Malang City. The population in the study were all employees of the MSME Rampis Bang Raden Malang City, namely a number of 40 employees. The sample was determined based on the multiple linear regression analysis method. Based on saturated sampling all employees are used as samples. This study uses quantitative types, and Non Probability Sampling data analysis techniques used are questionnaire validity test instruments, reliability tests, classical assumptions test using residual normality test, multicollinearity test, heteroscedasticity test, linearity test, descriptive analysis, multiple linear regression analysis, coefficient of determination, and hypothesis testing using t test and f test. The results showed that work motivation, work discipline, work environment and the three variable simultaneously had a significant effect on employee performance at Rampis Bang Raden Malang City, which means that the greater the work motivation, the higher the work discipline and the more conducive the work environment, the greater the employee performance.
Copyright (c) 2022 Dewinta Yuliana, Ike Kudsyah R, Fathorrahman
DEVELOPMENT OF MICRO, SMALL AND MEDIUM ENTERPRISES (UMKM) BASED ON ISLAMIC BANKING IN THE CHIP INDUSTRY IN KELAYAN VILLAGE, SOUTH BANJARMASIN SUB-DISTRICT, BANJARMASIN CITY
The purpose of this study was to determine the strategies, constraints, and benefits in the development carried out by MSMEs in the Chips industry in Kelayan Village, Banjarmasin City based on Islamic banking. This type of research is qualitative with a descriptive approach. Primary data were obtained through interviews with informants, while secondary data included profiles of chips industry centers in Kelayan Village, Banjarmasin City and other supporting data. Based on the research that has been done, it can be concluded that the development strategy carried out by the Chips Industry UMKM in Kelayan Village, Banjarmasin City is to apply for capital financing to Bank BRI Syariah KCP Banjarmasin. The obstacles faced in the development of MSMEs in the chip industry are heavy collateral, application requirements that are rejected because they are not bona fide, and MSME actors who are not disciplined in paying installment interest. Microfinance provided by BRI Syariah KCP Banjarmasin for additional business capital can increase the income received by MSMEs in the chip industry and keep MSME businesses running.
Copyright (c) 2022 Muhammad Irhami Salni
THE INFLUENCE OF LEADERSHIP AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE
This study aims to determine the effect of leadership and work discipline of the employees at Dinas Pariwisata Kebudayaan Pemuda dan Olahraga Tuban Regency. The methode used in this research is quantitative. The population in this study were all employees at Dinas Pariwisata Kebudayaan Pemuda dan Olahraga Tuban Regency, and the sampling used was 96 respondents with the sampling technique using Saturated Samplling. The data analysis technique used in this study is Multiple Linear Regression Analysis with data processing using IBM SPSS Version 22 Software. The results of this study indicate that leadhership and work discpline have a positive but not significant effect on the performance of the employees at Dinas Pariwisata Kebudayaan Pemuda dan Olahraga Tuban Regency.
Copyright (c) 2022 Siti Muassaroh, Park Eunsu
THE EFFECT OF TELEVISION ADVERTISING AND PRODUCT QUALITY ON THE PURCHASE DECISION OF MARIMAS PRODUCTS THROUGH BRAND EQUITY
Sukron Mansur, 2022. Master of Management Postgraduate Program at the Asia Institute of Technology and Business, Malang. The Effect of Television Advertising and Product Quality on Purchase Decisions Through Brand Equity (Case Study on Customers in Pakis Malang District; Supervising Lecture I: Dr. Fathorahman, S.E., M.M. ; Supervising Lecture II: Dr. Ike Kusdiyah R, S.E., M.M. The purpose of this study was to determine the effect of television advertising and product quality on purchasing decisions for Marimas products through brand equity (a case study on customers in Pakis Malang District). This type of research is quantitative descriptive with path analysis techniques. The population inthis study is Marimas product customers in Subdistrict Pakis Malang. The sampling technique used purposive sampling. The number of respondents in this study were 100 respondents. The results of the Path analysis test found that television advertising had no direct or indirect effect on purchasing decisions and product quality had an effect on purchasing decisions both directly and indirectly for Marimas product customers in Pakis Subdistrict, Malang.
Copyright (c) 2022 Sukron Mansur, Fathorrahman, Theresia Pradiani, Widi Dewi Ruspitasari
THE EEFECT OF FINANCIAL PERFORMANCE ON FIRM VALUE WITH GOOD CORPORATE GOVERNANCE AS MODERATED VARIABLE
This study aims to determine the effect of financial performance on firm value with good corporate governance as a moderating variable. The type of research used is a quantitative approach. The population of this study is all trading sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique used purposive sampling technique so that 51 financial statements were obtained from 17 samples of companies over a three-year period. Hypothesis testing was carried out using multiple linear regression analysis using SPSS version 26 software. The results of this study indicate that financial performance has no effect on firm value and good corporate governance cannot moderate the effect of financial performance and firm value.
Copyright (c) 2022 Almira Amadea Ken Prihatini, Siti Khairani
INFLUENCE OF INTELLECTUAL CAPITAL AND PUBLIC OWNERSHIP ON PROFIT MANAGEMENT
This study aims to determine the effect of intellectual capital and public ownership on earnings management. The population used in this study is the trading, service, and investment sector companies of the wholesale trade (wholesale) sector which are listed on the Indonesian stock exchange from 2018-2020. The sample collection technique in this study used the purposive sampling method, namely the technique of collecting samples based on non-random information with certain criteria. The results of this study indicate that the variables of intellectual capital and public ownership have no significant effect on earnings management.
Copyright (c) 2022 Ade Putra Dinata, Usnia Wati Keristin
MEDIA DISCLOSURE AND FINANCIAL PERFORMANCE IN CORPORATE SOCIAL RESPONSIBILITY: EVIDENCE FROM INDONESIAN MINING
This study aims to determine the influence of media disclosure and financial performance on CSR. The research population is a mining company listed on the Indonesia Stock Exchange (IDX) in 2019-2021.The sampling technique used is purposive sampling technique, which is technique of determining samples with certain considerations. The samples used were 17 mining companies. This type of research is descriptive quantitative. The use of secondary data from IDX publications and official websites of mining companies in the form of time series data, namely media disclosure and financial performance. This study used multiple linear regression analysis with the EVIEWS 12.0 software program tool. The results of the study found that, from the results of the t-test, it can be concluded that each variable of media disclosure and financial performance has a significant effect on CSR in mining companies. The results of the coefficient of determination test (R^2) showed that the ability of independent variables (media disclosure and financial performance) in explaining dependent variables (CSR) was 55.26 percent while the remaining 44.74 percent was explained by other variables outside the model〖 R〗^2.
Copyright (c) 2022 Firyal Haniyah Shifa, Justita Dura
DISCLOSURE OF ISLAMIC CORPORATE SOCIAL RESPONSIBILITY IN SHARIA BANKING
Conventional and sharia-based companies operate on different principles, resulting in significant differences through implementation in a variety of areas, including the disclosure of corporate social responsibility. Sharia companies evaluate reporting on sharia-based social performance or Islamic corporate social responsibility (ICSR) using the AAOIFI sharia index (Accounting Auditing Organization for Islamic Financial Institutions). This research aims to discover the impact of investment account holders, company size, and a sharia supervisory board on Islamic corporate social responsibility.Purposive sampling was used to select the population of Islamic banking companies registered with the Financial Services Authority for the period 2018-2020. The research sample consists of 13 company. The classical assumption test, data normality test, multicollinearity test, heteroscedasticity test, coefficient of determination test, multiple regression analysis, and hypothesis testing were all encountered in this study. The results of hypothesis testing prove that investment account holders affect corporate social responsibility, whereas company size and a sharia supervisory board have no effect.
Copyright (c) 2022 Kurnia Kusuma Putri, Fadilla Cahyaningtyas
THE RESEARCH OF SERVICE QUALITY, LOCATION, AND WORD OF MOUTH ON PURCHASE DECISIONS AT SAFIER STORE IN TRENGGALEK CITY
This research was conducted to determine how much influence the quality of service, location, and word of mouth at the Safier Store in Trenggalek City, with the formulation of the problem of how service quality, location, and word of mouth can influence purchasing decisions. at the Safier Store in Trenggalek City, and the purpose of this study was to determine the quality of service, location, and word of mouth that could influence purchasing decisions at the Safier Store in Trenggalek City. The population in this study are all people who meet or are in a place that fits the research context and Safier Store consumers, so the population is unknown, then the Jacob Cohen formula is used where consumers are 120 respondents with sampling using Accidental Example. And the test results show that each variable, namely service quality, location, and word of mouth can have a positive and significant effect on purchasing decisions at the Safier Store in Trenggalek City
Copyright (c) 2022 Meystya Revinadia, Agus Purnomo Sidi
WHAT ROLE DOES EMOTIONAL BURNOUT PLAY IN THE PROGRESS OF WORKING STUDENTS' PROFESSIONAL FUTURES?
The purpose of this research is to investigate the impact that emotional burnout has on the professional growth of students who are enrolled in the Management Study Program at the Asian Institute of Technology and Business in Malang. Research of this nature is known as quantitative research. The population of this study consisted of all students enrolled in a management study program who were also working full-time jobs while pursuing their education; the sample size for this study was 34 students. In this study, we make use of a method called purposive sampling. A questionnaire was utilized as the means of data collection in order to determine levels of emotional tiredness and learning behavior. Analysis of the data using simple linear regression. after being examined through the use of a straightforward regression analysis method. The findings demonstrated that emotional exhaustion had a considerable impact on the progression of one's career.
Copyright (c) 2022 Irna Yulianti, Ahmad Nizar Yogatama
THE INFLUENCE OF PROFITABILITY, LIQUIDITY, DIVIDEND POLICY AND FIRM SIZE ON FIRM VALUE
This study aims to examine and analyze the effect of profitability, liquidity, dividend policy and firm size on firm value. The population of mining companies listed on the Indonesia Stock Exchange in 2017-2021 is 47 companies. This type of research is causal associative research. Non-probability sampling technique with purposive sampling technique. Documentation data collection techniques. The data analysis technique is multiple linear regression analysis. The findings of profitability, liquidity, dividend policy and firm size have no effect on firm value. This research can be a reference and add useful information for investors to be more selective in investing.
Copyright (c) 2022 Riska Isdyantara, Syaiful Bahri
THE EFFECT OF POPULATION GROWTH, FOREIGN INVESTMENT, EDUCATION AND HUMAN QUALITY ON THE SUSTAINABLE DEVELOPMENT INDEX IN INDONESIA
Abstract This article is entitled “The Influence of Population Growth, Foreign Investment, Education, and Quality of Human Resources on the Sustainable Development Index in Indonesia” with the aim of testing and analyzing the effect of sustainable development indicators covering four dimensions on the sustainable development index in 34 provinces and each islands in Indonesia. This study uses a quantitative approach or method that uses secondary data, namely panel data from 2015 to 2020 and is processed using E-views 9.0. The test results show that population growth has a negative effect, while foreign investment, education, and the quality of human resources have a positive effect on the aggregate sustainable development index in 34 provinces of Indonesia. Based on the analysis of each island in Indonesia, population growth has a negative effect on the sustainable development index, education, and the quality of human resources have a positive influence on the sustainable development index, while for the foreign investment indicator, overall it has a positive effect on each island in Indonesia. Indonesia except Kalimantan Island.
Copyright (c) 2022 Lusi Diana, Nurhayati
GOOD CORPORATE GOVERNANCE, COMPANY SIZE, AND PROFITABILITY ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: EVIDENCE FROM INDONESIAN BANKING
This study aims to determine the influence of good corporate governance, company size, and profitability on CSR disclosures. The population of this study is banking companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling technique used is a purposive sampling technique and the final sample is 17 banking companies. Data analysis techniques use classical assumption tests and multiple regression analysis. The results of the study found that, from the results of the t-test, it can be concluded that variable of good corporate governance and profitability has no effect on CSR disclosures while company size has a significant effect on CSR disclosures in banking companies. The results of the coefficient of determination (R2) test showed that the ability of independent variables (good corporate governance, company size, and profitability) in explaining dependent variables (CSR) was 10,8% while the remaining 89,2% was explained by other variables outside the model.
Copyright (c) 2022 Amelia Novita Salsabila, Mulyaningtyas
SUSTAINABILITY REPORT DISCLOSURE THROUGH CORPORET GOVERNANCE, MANAGERIAL OWNERSHIP AND COMPANY CHARACTERISTICS
Companies that sustainability reports discloser are increasing than ever before. This study aims to examine the effect of corporate governance, managerial ownership, company characteristics on the disclosure of sustainability reports. The research population is conventional banking companies listed on the IDX (Indonesian Stock Exchange) in 2019-2021. The sample selection in this study used purposive sampling method. Based on the purposive sampling method, the number of companies that disclose sustainability reports are 15 companies. The analytical tool to examine the hypothesis is multiple regression analysis using the SPSS 26 program. The results of the study show that corporate governance and managerial ownership have no effect on the disclosure of the sustainability report, while the characteristics of the company affect the disclosure of the sustainability report.
Copyright (c) 2022 Meyta Ajeng Dyan Pratiwi, Murtianingsih
GROWTH OPPORTUNITY, NET WORKING CAPITAL AND INVESTMENT OPPORTUNITY SET TO CASH HOLDING: WHOSALE TRADING COMPANY
This study aims to determine the effect of growth opportunity, investment opportunity set, net working capital, and cash conversion cycle on cash holding in wholesale trading companies for the period 2020-2021. The sample in this study was obtained by using purposive sampling method. Based on the criteria that have been determined there are 36 companies that become the research sample. The data used in this study uses secondary data in the form of financial statements obtained from the IDX website. The data analysis technique used is hypothesis testing and multiple linear regression analysis. The results of the hypothesis test show that the growth opportunity variable and the net working capital variable have a significant effect on cash holding. Investment opportunity set has no significant effect on cash holding.
Copyright (c) 2022 Wildania Avinda, Pipit Rosita Andarsari
THE INFLUENCE OF FINANCIAL RATIO ON INVESTMENT DECISION MAKING IN MANUFACTURING COMPANIES IN THE CONSUMER GOODS INDUSTRY SECTOR LISTED ON THE IDX FOR THE 2015 - 2018 PERIOD
This study aims to analyze the influence of financial ratios that are Current Ratio, Return on Assets, Total Assets Turnover, dan Debt to Assets Ratio on investment decision making proxyed by stock returns simultaneously and partially. Objects of research are consumer goods companies listed on the Indonesia Stock Exchange. Data used to analysis is the financial statements on period 2015-2018. Data analysis technique used is multiple linear regression analysis. The results showed that the Current Ratio, Return on Assets, Total Assets Turnover, and Debt to Assets Ratio simultaneously affect the stock returns. Return on Assets partially has a positive and significant influence on stock returns, while Current Ratio, Total Assets Turnover, and Debt to Assets Ratio has no effect on stock returns. The high value of CR indicates that many assets are poorly managed by companies. The high value of TATO is not necessarily a huge net profit. The high value of DAR indicates that more loans are used in assets to make profits.
Copyright (c) 2022 Ika Dwimaya Roza, Asrini, Lizabeth Sari Dewi, Rika Neldawaty
THE EFFECT OF PRODUCT QUALITY, PRICE, AND LOCATION ON PURCHASE DECISION AT CONSUMER’S CHERRY CAKE SHOP IN MALANG
Traditional snacks are still able to compete with high market demand. The Cherry Cake shop proves that traditional snacks are no less competitive than imported snacks with its second branch on Borobudur Street, Malang. In order to maintain its business in addition to offering low prices, product quality control is regularly carried out followed by tagged location that supports consumers easily to find the Cherry Cake shop. The purposes of this study are to determine the effect of product quality, price, and location on consumer’s purchase decision at Cherry Cake shop. This study uses a quantitative approach with non-probability sampling with purposive sampling method as a sampling technique. The validity of the questionnaire results was processed by using validity, reliability, linearity, heteroscedasticity, and multicollinearity tests. The hypothesis was tested by t test, F test, and R2 test. The results showed that there was an influence of product quality, price, and location on purchase decision on consumer’s Cherry Cake shop in Malang.
Copyright (c) 2022 Manasyellita Dian Christanto, Theresia Pradiani, Tin Agustina Karnawati
THE COMPETITIVE STRATEGIES OF A MICROFINANCE INSTITUTION AMIDST THE COVID-19 PANDEMIC: BASIS FOR REVIEW OF BUSINESS CONTINUITY PLAN
The current pandemic reduces microfinance institutions'' financial efficiency. Still, it increases its social efficiency, indicating that, while the economic slowdown lowers Microfinance financial performance, the role of creating a social impact is seemingly prioritized during COVID-19. This study aims to assess a Microfinance Institution's business continuity amid the COVID19 pandemic. This study used a quantitative research design. Purposive sampling was used and the respondents were the twelve (12) area managers of the selected Microfinance Institution. Data collection was done with a 4-point Likert scale questionnaire facilitated online. Percentage, frequency distribution, and weighted mean were used to analyze the data. Among the twelve areas, all are still operational. The majority of the areas experienced cash flow shortages, and a decrease in revenue and loan applications while their workforce was not affected by the COVID19 pandemic. The Microfinance institution's portfolio Quality and profitability were poor while its financial management and efficiency and productivity were good. It is recommended for the MFI to keep on innovating, go digital and continue to strengthen the use of their procedures, and embrace additional best practices to make changes if necessary.
Copyright (c) 2022 Vivien Amor Viloria, Rosalie D. Dela Cruz
EFFECTIVENESS OF INSTRUCTOR TRAINING AND DEVELOPMENT AT ARTILLERY TRAINING SCHOOL, ARMY ARTILLERY REGIMENT, PHILIPPINES ARMY
The research is primary aims to determine the impact of Instructor Training and Development at the Armed Forces of the Philippines Artillery Training School in Fort Magsaysay, Nueva Ecija. The study identifies the effectiveness in terms of Trainer Training Program Effectiveness, Training Delivery, Impact of Learning and Knowledge, and Impact Behavior. The researchers followed the descriptive analytical approach in conducting the research. The researchers utilized a survey questionnaire that was facilitated online in collecting data from the respondents who are the Instructors in an artillery training School located in Palayan City, Nueva Ecija. The results of the study shows that the Instructor Training Program conducted in the Artillery Training School is highly effective in terms of the trainer, training delivery, impact on learning and knowledge, and impact on behavior. Furthermore, there is no significant relationship between age and years in service and the perception of the respondents on the effectiveness of the training program in terms of the factors used and there is no significant difference between male and female respondents’ perception of the effectiveness of the training program while a significant difference exists in the perception of the effectiveness of the training program in terms of the trainer, training delivery, impact on learning, and knowledge and impact on behavior based on ranks. Based on the results of the study, it is recommended that The Instructor Training Program should be done continuously and consistently among the instructors in the Artillery Training School as it is deemed to be highly effective. However, since a significant difference in the perception of effectiveness exists based on rank, separate training programs suited for higher-ranking officers and lower-ranking officers may also be considered. Furthermore, exposure to civilian trainers should be done continuously so that they will be more exposed to trends in learning delivery. Lastly, future researchers may consider using other parameters that were not used in this study to identify the effectiveness of the training program.
Copyright (c) 2022 Lady Anne Murillo, Vivien Amor Viloria
THE EFFECT OF RETURN ON ASSETS, RETURN ON EQUITY, FIRM SIZE AND OPERATING CASH FLOW ON STOCK RETURNS IN FOOD AND BEVERAGE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX)
This study aims to determine the effect of Return On Assets, Return On Equity, Firm Size, and Operating Cash Flow on Stock Returns listed on the Indonesia Stock Exchange (IDX). This research was conducted on companies listed on the Indonesia Stock Exchange for the period 2018-2020. The sampling technique used in this research is the purposive sampling technique. The sample of this study was 29 companies. The data used is secondary data and the data analysis technique used is multiple linear regression analysis with the help of the Statistical Product and Service Solution (SPSS) version 25.0 program to test the effect of the independent variables on the dependent variable. Based on the results of the research analysis, it was found that Return on Equity, Firm size and Operating Cash Flow had a positive and significant effect on Stock Return, while Return on Assets had no effect on Stock Return.
Copyright (c) 2022 Kiki Nurfadhila, Ditya Wardana
ASSESSMENT OF RESTAURANTS’ SUSTAINABILITY STRATEGIES AMIDST COVID-19 PANDEMIC
The COVID-19 pandemic is responsible for a sharp drop in business activities particularly in the hospitality and tourism industries. The onset of fear from being ill with Sars-Cov-2 and heightened by government restrictions, businesses were forced to seize operations or reduce capacity which created a big impact in their performance and stability. The objective of this research was to identify the sustainability techniques used by restaurants in Cabanatuan City, Philippines, under this pervasive situation. It addressed specific aspects of sustainable development, focusing on the economic, environmental, and social components. It employed a descriptive research approach with ten randomly selected restaurants, survey questionnaires, and observation to collect data. Findings revealed that restaurants adhered to certain areas of sustainability particularly in the area of Business Management, indicating the right approach in terms of appropriate tools in business activities that foster effective administration, compliance, and cash flow management to achieve its sustainability target, whereas some elements in the areas of Corporate Social Responsibility require improvement. Other notable observations ascribed to shift in the new normal include reliance on digital and social media to transact with clients. Furthermore, a lack of implementation of waste management and water conservation techniques, as well as challenges to food supply chain management sustainability, are imminent, and adoption of renewable energy may be deemed important. The overall score on the eight characteristics examined in this study pointed to the sustainability strategies to verbal interpretation of "often," which, in order to achieve more sustainable development goals, must be changed to "always."
Copyright (c) 2022 Alma Pia Reyes, Dean Alec C De Leon
FARMERS' ACCEPTABILITY ON USING COMBINED HARVESTER IN SAN MIGUEL, BULACAN, PHILIPPINES
The study focused on the acceptability of farmers on using combine harvester in San Miguel, Bulacan, Philippines with emphasis on the efficiency of Combine Harvester; the advantages and disadvantages; and the problems encountered of using the machine. The respondent of the study consists of farmers, seasonal laborers and owners of combine harvester in San Miguel, Bulacan, Philippines. The group of farmers surveyed and interviewed were those who had a direct and indirect involvement in the operation of the combine harvester in San Miguel, Bulacan, Philippines. Farming was the main source of income of all of the respondents, except the owners of combine harvester who were having their other businesses means of livelihood and enterprises. Combine harvester was a newly introduced technology in San Miguel, Bulacan. Most of the owners own at least a unit of combine harvester in the area. Though it was newly introduced to the community, many farmers accepted it and patronized this product of modern technology because they proved that combine harvester was a more effective way of harvesting rice compared to manual labor. Consequently, it minimizes cost and expenses compared to labor/manual harvesting, endorsed by the government as an alternative way of harvesting rice, makes work easier, promised more income/return to the farmers, it saves time and therefore increases productivity, and were accepted by many farmers in the municipality of San Miguel, Bulacan, Philippines. Keywords: Combine Harvester, farmers, seasonal laborers, productivity, efficiency
Copyright (c) 2022 Reynante Blas, Ar Jennie C. Laurente, Angelica Dc. Vivar, Joanna M. Lopez
SELECTED RESTAURANTS IN GAPAN CITY, NUEVA ECIJA, PHILIPPINES AND COVID-19: AN ASSESSMENT
This research study aimed to assess the effects of the Covid-19 pandemic in selected restaurants in Gapan City, Nueva Ecija, Philippines. Through this study, the researchers would be able to compare the impact of the pandemic in their restaurants before and during the pandemic. The researchers utilized the descriptive method of research through a survey questionnaire administered to three restaurateurs using purposive sampling. The findings from this study led the researcher to draw a number of conclusions pertaining to the effects of the pandemic. Based on the findings, the researchers recommend that emphasizing private dining rooms or private tables could be a quick solution for the decrease in restaurant customers because of the pandemic. Implementing various recovery strategies for the negative effect of the pandemic on the sale of restaurants service can be helpful such as using delivery services and utilizing online platforms.
Copyright (c) 2022 Anna Margarita de Leon, Centrum Cantal, Princess R. De Guzman
HOSPITALITY AND TOURISM MSME’S DURING COVID-19 PANDEMIC: AN ASSESSMENT
This study was intended to identify the positive and negative effects on Micro, Small, Medium Enterprise in Cabanatuan City, Nueva Ecija and their coping mechanism to survive during the pandemic. The researchers utilized online survey questionnaires as their research design; furthermore, the researchers used purposive sampling procedure to choose the 15 Hospitality and Tourism MSMEs of Cabanatuan City as their target respondents. From the findings of the study the researchers determined that the Covid-19 epidemic has had a significant impact on the majority of enterprises, with some seeing a boost in sales and others seeing a fall in sales. As a result, utilizing current technologies such as social media, some businesses are able to boost the number of productions of their products by expanding their target markets or clients. As a suggestion, more research could be done to see what additional tactics might be employed to enhance sales and expand the target market. They could also consider a prospective company development strategy as they slowly survive and get back on track while thinking about the “New Normal” setup.
Copyright (c) 2022 Khirz Fernandez, Alma Pia R Garcia, John Paolo S. Nagano
THE EFFECT OF BONDHOLDERS-SHAREHOLDERS CONFLICT, COMPANY SIZE, AND CAPITAL INTENSITY ON ACCOUNTING CONSERVATISM
In presenting quality financial statements, companies are faced with considerations, one of which is the application of accounting conservatism. The research population is the basic industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The sample selection in this study used purposive sampling method. Based on the purposive sampling method, the number of companies is 37 companies. The analytical tool to examine the hypothesis is multiple regression analysis using the SPSS 26 program. The results showed that bondholders-shareholders conflict and firm size had an effect on accounting conservatism, while capital intensity had no effect on accounting conservatism.
Copyright (c) 2022 Rahayu Ludiana, Layly Dwi Rohmatunnisa
IMPLEMENTATION OF GREEN ACCOUNTING AND ENVIRONMENTAL PERFORMANCE ON PROFITABILITY
Mining companies are related to the environment in carrying out their operational activities. The sustainability of mining activities causes environmental problems and companies must be held accountable for this and accounting begins to play a role in overcoming and preventing problems and green accounting is formed. This study aims to determine the implementation of green accounting and environmental performance on profitability with the ROA (Return On Assets). Profitability is an important instrument for companies and investors in assessing the company's development ability to make a profit. Quantitative research samples were selected through purposive sampling and 20 samples were obtained. The population of this study is mining companies listed on the IDX for the 2019-2021 period and obtained a PROPER rating given by the Ministry of Environment and Forestry. The analysis model used is a multiple regression analysis using SPSS 26. The results of this study indicate that green accounting has a significant effect also with the environmental performance.
Copyright (c) 2022 Putri Berlianti, Justita Dura
THE EFFECT OF SALES GROWTH, PROFIT MANAGEMENT, AND CAPITAL INTENSITY ON TAX AVOIDACE
In companies definitely making tax payments, companies are faced with the consideration of paying taxes not too expensive so that the company does tax avoidance. This study aims to determine the effect of sales growth, profit management, and capital intensity on tax avoidance. The population in this study is a manufacturing company listed on the IDX 2021 using purposive sampling techniques. Sample selection in the study used purposive sampling method. Based on the purposive sampling method, the number of companies is 91 companies. The analytical tool for researching hypotheses is multiple regression analysis using the SPSS 26 program. Hypothesis testing results show that capital intensity affects tax avoidance while profit management, and sales growth has no effect on tax avoidance
Copyright (c) 2022 Sidqi Sunarana, Aditya Hermawan
THE EFFECT OF COMPENSATION AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE AT PT BERSAMA MAKMUR RAHARJA
This study conducted to determine the impact of compensation and work environment on employee performance at PT. Bersama Makmur Raharja, with the formulation of the problem whether compensation and work environment affect employee performance at PT. Bersama Makmur Raharja. This study aimed to determine the effect of compensation and work environment on employee performance at PT. Bersama Makmur Raharja. The sample tested was 30 respondents and the test results showed that each variable, namely compensation and work environment can have a significant effect on employee performance at PT. Bersama Makmur Raharja.
Copyright (c) 2022 Muhamad Farid Ramadhan, Teguh Widodo
DIGITAL ENTREPRENEURSHIP ADOPTION AMONG THE SMALL AND MEDIUM-SIZED ENTERPRISES IN MALAYSIA.
The development of entrepreneurship in Malaysia has received the government's support over the past two decades by taking long-term measures to promote it, including world-class infrastructure and various financial incentives. Today, digitalization in entrepreneurship has helped improve economic development and change the Malaysian economic scenario based on digital. Adopting innovation during this transition to a new economy will equip entrepreneurs for digital transformation. Based on this scenario, strengthening the digitalization of the economy is essential for Small and Medium Sized Enterprises (SMEs). A Digital Entrepreneurship plan is one of the most dynamic methods to change and develop society. It closely relates to private sector development, SME policy, job creation, innovation, and competitiveness. Malaysia needs to see entrepreneurship as an essential component in the viability and competitiveness of the country's economy. Government support has implemented various initiatives and programs to address the unique needs of SMEs and entrepreneurs by providing financial assistance, human capital development, and market access assistance. A study on the use of digital entrepreneurship among SMEs needs to be conducted and, based on the geopolitical impact of the COVID-19 pandemic, may create a new economic model today. In today's SME business, sustainable entrepreneurship is led by an entrepreneur who practices sustainable management through innovation and value creation. The summary of these findings will show that this study is relevant for future studies and can be used as a literature reference in future research.
Copyright (c) 2022 Azizee Aziz, Mathivannan Jaganathan, Shamsul Huda Abd.Rani
DO REVISIT MATTERS? A REVIEW ON TOURISM DESTINATION PERSPECTIVE AND TOURIST SATISFACTION
The purpose of this paper is to explain the importance of travellers revisit to tourism destination especially by reviewing more than 50 leading tourism and hospitality journals and conferences. The literature review focusing on the three main areas of repeat travelers, revisit intention and tourist satisfaction. However, empirical studies on tourists’ intention to revisit have emerged as a significant problem in the strategic marketing of destination over the past few decades. Destination management organizations have long recognized of the urgency to create holiday experience that keep tourists to revisit and recommend to others. Different satisfaction conceptualization studies have been made based on existing theoretical and empirical research in the fields of marketing and tourism to seek the primary determinant of revisit intention. In contrast, findings in many studies show it as a continuous issue. This conceptual paper attempts at evaluating recent empirical studies on satisfaction and revisit intention.
Copyright (c) 2022 Intan Shafina Suid, Noraini Muhammad, Ahmad Edwin Mohamed
ANALYSIS OF THE APPLICATION OF ACCOUNTING INFORMATION SYSTEMS FOR EXPEDITIONARY SERVICES AT MULTI INTIM EXPRESSINDO INC.
ABSTRACT The purpose of this study was to analyze and determine the application of the accounting information system for expedition services at Multi Intim Expressindo Inc. The research method used is qualitative research because this study aims to compare with existing theories. The types of data used are primary data and secondary data. Preliminary data in question is from interviews, while secondary data is information about company profiles and shipping service systems. The data analysis method used is the descriptive qualitative analysis method to examine the role of information systems systematically. From the results of this study, it can be concluded that the expedition service system has been running quite well. However, there are several weaknesses. Namely, Multi Intim Expressindo Inc. has not used a system that can minimize scattered goods and incorrect deliveries. In addition, the financial administration only makes daily financial reports from expedition reports. This can result in less accurate data received in creating financial statements.
Copyright (c) 2022 Ester Melania Pasamba, Selva Temalagi
EFFECTS OF PROFITABILITY,SOLVABILITY, AND COMPANY SIZE ON AUDIT DELAY
This study aims to determine the effect of profitability, solvency, and firm size on audit report lag. The research population is transportation and logistics companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sample in this study was obtained using purposive sampling method. The criteria that have been determined are that there are 20 companies that are the research sample. The data analysis technique used is multiple regression analysis. The results showed that profitability, solvency, and firm size had no effect on the delay in audit reports.
Copyright (c) 2022 Raisha Rizqi Alif'ka, Wa Ode Irmasari
CONSTRAINTS OF E-COMMERCE IMPLEMENTATION IN THE MIDDLE OF THE COVID-19 PANDEMIC IN INDONESIA
This paper aims to examine the implementation of e-commerce in Indonesia, especially on the obstacles faced in the midst of the Covid-19 pandemic. The study used a qualitative approach, with data collection techniques in the form of literature studies from journals, news, books, and other related research reports. The results of the study show that the obstacles to the implementation of e-commerce in Indonesia mainly include two things, namely technical constraints and non-technological constraints. Technical constraints such as the absence of standard standards regulating the quality of e-commerce , security and reliability of the system being built, bandwidth issues , and web server specifications, especially in dealing with network problems. Constraints in terms of non-technology among absence of government regulations that regulate the commercial transactions through e-commerce in the middle of the virus Covid19, the perception that e-commerce is unsafe and expensive, and the attitude of businesses are waiting for the condition of e-commerce become stable before participating participate. To anticipate these obstacles, the Indonesian government can take the experience of organizing e-commerce in the United States, which sees e-commerce activities as universal activities, which in its development planning include e-commerce business actors and make regulations and incentives for SME companies so that they can grow into large companies
Copyright (c) 2022 Deby Aisyah Rj Nur, Rahmi Handayani, Aulia Yunicha Harly, Septini Kumalaputri
THE EFFECT OF LEADERSHIP STYLE AND WORK CULTURE ON EMPLOYEE PERFORMANCE PT JAPFA COMFEED INDONESIA TBK UNIT DAMPIT MALANG
This reasearch aims to determine the effect of leadership style and work culture on employee performance. The method used in this research is quantitative research. The data analysis technique used in this study is multiple linear regression analysis which is intended to describe the influence between the variables involved in quantitative research. The population in this study were all employees at PT Japfa Comfeed Indonesia TBK Dampit Malang unit. The sample in this study was 60 respondents using the saturated sampling method. The instrument in this study used SPSS version 23 software
Copyright (c) 2022 Muhammad Syafiudin, Rifki Hanif
EFFECT OF LEADERSHIP, REWARDS, AND PUNISHMENT ON EMPLOYEE PERFORMANCE AT MITRA10 KEBONSARI MALANG
The purpose of this study was to determine the effect of leadership, reward, and punishment on employee performance at Mitra10 Kebonsari Malang. The sampling method used nonprobability sampling method, with the sample used as many as 69 employees of Mitra10 Kebonsari Malang. The analytical method used is multiple linear regression analysis. The results of the partially tested research show that Leadership, Reward and Punishment have a significant effect on employee performance. Simultaneous test shows that Leadership, Reward and Punishment have a significant effect on employee performance.
Copyright (c) 2022 Anggia Fitri Choirunisa, Hari Kurniawan
INVESTMENT IN THE PERSPECTIVE OF REGIONAL FINANCIAL PERFORMANCE OF CITY REGENCY IN JAMBI PROVINCE
The problems in this study are first, how is the financial performance of the district and city areas in Jambi Province. Second, what are the factors that influence the level of investment in the perspective of regional financial performance in districts and cities in Jambi Province. To analyze the first research problem, the analysis model of the Weighted Average Regional Financial Performance Index is used, which consists of the Fiscal Dependency Index, the Capacity Index for Income Creation,the Capital Expenditure Proportion Index and the Government Sector Contribution Index. To analyze the second problem used Panel Data Regression Analysis Model. as well as secondary data analysis research methods, which are equipped with observation methods.. This study concludes that first, the financial performance of the district and city districts in Jambi Province is in moderate condition. Second, the factors of economic growth, the provincial minimum wage and the exchange rate affect the level of investment in the perspective of regional finance.
Copyright (c) 2022 Faradilla Herlin, Ratih Rosita, Suherman, Andre Devita
DEVELOPING MARKETING INNOVATION PEATLAND AREA THROUGH PINEAPPLE LOCAL FARMERS IN TANGKIT BARU VILLAGE
The purpose of this research is to reveal the strategic development innovation of pineapple’s agroindustry, to identify the strength, weakness, threath, and opportunity on peniepale’s agroindustry development based on local farmers at Tangkit Baru Village, Muaro Jambi District. The data were collected by purposive sampling and used SWOT analysis. This result showed that there are seven farmer group, as a part of Mina Sukses cooperative. The respondens research were 35 members of and 22 were members agroindustry’s entrepreneurs. The strength menawhile the weakness comes from a less creative syroup action and lack of facilities and infrastructures. The opportunity is the ability to let a group help each others in need, for instance, when one member doesn’t has enough assests whilethe threats are concerned with dynamic maret demands and tastw and lack of communication among farmer groups as member of Mina Sukses cooperative. Designing a sub products strategy would be able to develop agroindustry based on farmer grouos in Tangkit Baru village. In addition it would increase the member of various and innovative pineapple products. However the government should play their significant role to help develop the farm and agroindustry. The strenght of the community comes from the land materials arround them in this case, the pineapple as the resources of their livelihood.
Copyright (c) 2022 Agesha Marsyaf, Nurdin
MANAGING WORKING CAPITAL IN INCREASING PROFITABILITY AT PT SEMEN TOSANA
Profitability is a ratio to assess the company's ability, seeking management benefits themselves are businessmen efforts that are engaged in an activity and include decision-making, the purpose this researchThat is know how the management cash turnover, turnover, imprisonment of financial rowing work capital to profitability at the company PT Semen Tonasa (Persero). Which variables: Cash Turnar, Rotation of Receivables, Inventory turnover variables. Which method used techniques Data analysis interpretation form of quantitative, statistic data measurement through scientific calculation. The data were analyzed, multiple regrssion models must meet classical assumptions, hypothesis tests, and hypothesis testing criteria. The cash turnover unrelentful relationship between return on assets with cash turnover. Variable Records of Receivables positively related with return on assets of corruption debt. The inventory turnover variable has a positive relationship with the return on asset turnover inventory. The working capital variable has a negative and insignificant relationship with return on assets and working capital turnover. This means that simultaneous turnover, inventory turnover, and working capital turnover affect the return on assets from 2016 to 2020.
DIGITALIZATION OF INFORMATION TRANSPARATION OF INDONESIAN OIL PRODUCTS EXPORT BY THREE MAIN DESTINATION COUNTRIES (JAPAN, SOUTH KOREA AND CHINA) THE PERIOD 2002-2020
ABSTRACT Digitization is the use of digital technology to change an export model in decision making through research results related to the development and value of the contribution of Indonesia's petroleum exports according to the three main destination countries (Japan, South Korea and China) for the period 2002-2020 where for Japan the average destination country is Japan. the average fluctuating trend fell by 13% with an average export value of 575 (billion US$) for South Korea an average development of 0.4% with an export value of 229.6 (billion US$) and for destination countries China an average the average development has increased by 25.7% with an export value of 203.5 (billion US$). Meanwhile, the contribution of each destination country (Japan, South Korea and China) to the total value of Indonesia's oil exports for the period 2002-2020 where the average contribution of Japan was 22.9% for South Korea, 11.6% for destination countries. China's 8.6% of research results can be used as a form of transparency through digital information so that it can encourage the government to make appropriate decisions for the stability of the nation's economy.
Copyright (c) 2022 Ardi Afrizal, Indria Mayesti, Irmanelly, Abd Halim
FACTORS AFFECTING TAX AVOIDANCE ON PROPERTY AND REAL ESTATE COMPANIES LISTED ON IDX
This study aims to determine and analyze the effect of profitability, leverage, liquidity and capital intensity on tax avoidance. The population of this study is property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2018 to 2020 with a population of 80 companies. Determination of this sample using nonprobability sampling method and purposive sampling technique with the results obtained by 16 companies that meet the criteria, with a total of 48 observations. The results of the study prove that profitability, leverage, liquidity, and capital intensity have no effect on tax avoidance.
Copyright (c) 2022 Lailatul Maghfiroh, Aditya Hermawan
“PELANUSA” MARKET PERFORMANCE: HOW DIGITAL MARKETING PLATFORM COMPLETELY MEDIATE KNOWLEDGE EMPOWERMENT AND INNOVATION PERFORMANCE
The hegemony of digital platforms currently presents a formidable challenge for the Pelanusa group that runs a social entrepreneurship-based business that attracts marginalized women and women with disabilities. The purpose of this study is to find out how the role of knowledge empowerment and digital marketing platforms in achieving innovation performance which ultimately has an impact on market performance. A total of 180 Pelanusa entrepreneurs have been researched through a questionnaire and the data were analyzed using PLS. The results of the study prove that the knowledge empowerment is needed to increase the digital marketing platforms. The success of innovation performance does not depend on high knowledge empowerment, but rather depends on the level of digital marketing platforms used, and market performance will be strongly shaped by innovation performance. It is also evident that digital marketing platforms mediate the effect of empowering knowledge on innovation performance in its entirety.
Copyright (c) 2022 Widiya Dewi Anjaningrum, Agus Purnomo Sidi, Fransiska Sisilia Mukti
IMPACT OF DIGITAL MARKETING ON PURCHASE INTENTION (STUDY ON JAMBI TRADITIONAL CAKES)
The proliferation of outlets for processed food products and foreign food at this time has made special food products in the form of traditional cakes less desirable. For example, there are fewer outlets selling traditional Jambi cakes. This study tries to answer how the impact of digital marketing on purchase intention on traditional Jambi cakes with digital marketing as the independent variable and purchase intention as the dependent variable. This study uses a quantitative approach with a total of 100 processed questionnaires. The results show that digital marketing does not have a positive effect on Purchase Intention on traditional Jambi cakes, so it can be concluded that consumers buy traditional cakes more because of the values and habits implied in the traditional cakes.
Copyright (c) 2022 Nurdin, Iqra Wiarta , Hasan Basri , Iwan Eka Putra
WORK MOTIVATION AS THE PREDOMINANT CONSTITUENT IN IMPROVING EMPLOYEE PERFORMANCE OF ID-EXPRESS
Logistics services continue to experience significant expansion as redSeer data reveals that this business growth reached 100% during COVID-19 and peaked at 400% in September 2020. The development of logistics services is in line with the growth of e-commerce, which reached 69%, so ID-Express employees must work harder than usual. This study aims to reveal how employee performance is strongly influenced by the work environment, work discipline, and work motivation at the ID-Express Probolinggo company in East Java. Information from 32 ID-Express employees quantified through a Likert scale in an online questionnaire passed the outer and inner model tests in the SEM-PLS analysis. The research findings reveal that motivation is the most dominant constituent influencing employee performance. Even so, the work environment and discipline are still essential because they are huge. Further research is recommended to consider the age and gender of respondents as control variables.
Copyright (c) 2022 Abdur Rozi, Widiya Dewi Anjaningrum https://creativecommons.org/licenses/by/4.0