Jurnal Ilmiah Akuntansi dan Manajemen

PENGARUH PENGETAHUAN INVESTASI, MOTIVASI, DAN INFLUENCER SAHAM TERHADAP MINAT INVESTASI GENERASI MILENIAL DI PASAR MODAL

2023-01-13T09:11:34+00:00

The development of business and information technology has had a major impact on the economy of various sectors, especially the technology-based business sector. Increasingly sophisticated technology is utilized by the Indonesia Stock Exchange (IDX) to increase the number of investors in the capital market. The millennial generation is a potential target of the IDX program to attract the interest of the millennial generation to invest in the capital market. The millennial generation is considered to have sufficient knowledge and strong motivation. In addition, the millennial generation is considered to tend to follow public figures to do things. The use of stock influencers is considered capable of influencing and attracting the interest of the millennial generation to invest. The purpose of this study was to determine the effect of investment knowledge, motivation and stock influencers on the millennial generation's investment interest in the capital market. The population of this study were postgraduate students and alumni of undergraduate students at the Faculty of Economics STIE Indonesia Jakarta with a sample of 172 respondents. The sampling technique uses purposive sampling, collecting data using a questionnaire. The results of this study indicate that investment knowledge, motivation and stock influencers simultaneously have a significant positive effect on the millennial generation's investment interest in the capital market.

PENGARUH PENGGUNAAN TEKNOLOGI DAN PENERAPAN E-COMMERCE TERHADAP PENINGKATAN PENJUALAN UMKM DI MASA PANDEMI COVID-19

2023-01-13T09:16:45+00:00

The purpose of this study was to determine the influence of the use of technology and the application of e-commerce to the increase in sales of MSMEs during the Covid-19 pandemic in Bekasi Regency. The data analysis methods used in the study were 1) data quality test consisting of Validity test and Reality test, 2) Classical Assumption Test consisting of Normality Test, Multicollinearity Test, Heteroscedasticity Test, Autocorrelation Test, 3) Multiple Linear Regression Test, 4 ) Hypothesis Testing which consists of Coefficient of Determination Test (R2), Simultaneous Test (F Test), and Partial Test (t Test). The results showed that the use of technology individually/partially had no effect on increasing sales of MSMEs in Bekasi Regency. While the results of the application of e-commerce individually / partially affect the increase in sales of MSMEs in Bekasi Regency. For the third hypothesis, it is proven that the use of technology and the application of e-commerce together has an effect on increasing sales of MSMEs in Bekasi Regency.

ANALISIS PENERAPAN SAK-EMKMPADA LAPORAN KEUANGAN USAHA MIKRO, KECIL, DAN MENENGAH DI JAMBI KOTA SEBERANG

2023-01-13T09:18:51+00:00

This study aims to find out how the application of Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM) to Jambi Ariny Batik Crafts, this background makes this business interesting to study in order to find out which use of financial statements is based on the application of Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM) carried out on these Micro, Small and Medium Enterprises (UMKM) and what factors caused the recording of financial reports based on SAK EMKM on these MSMEs. This research was conducted using a qualitative method that leads to the description and application of financial records based on Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). The data in this study are primary data and secondary data by conducting interviews and taking financial reports to be processed to comply with SAK. EMKM. The results of this study indicate that the financial recording system is carried out manually only based on disbursements and cash receipts and is still very simple so that it shows that financial reports are made with criteria that are not good to low and the factors that cause the failure of SAK EMKM in the Jambi Ariny Batik Crafts business are due to internal factors in the form of a lack of understanding of the importance of financial reports in running a business based on SAK EMKM, discipline and human resources, while external factors are due to a lack of supervision from stakeholders who have an interest in financial reports

PENGARUH HARGA, CITRA MEREK DAN KUALITAS PRODUK TERHADAP MINAT BELI PAKAIAN DI H&M SUMMARECON MALL BEKASI

2023-05-05T07:45:10+00:00

This research aims to determine simultaneously and partially the independent variables, namely price, brand image and product quality, the dependent variable is buying interest. The method used in this study is a quantitative method, which in this study uses purposive sampling calculations with the hair formula. The population in this study were all consumers of H&M clothing with a sample of 95 respondents. Based on the results of the study, in the partial test (T) the price variable has a partial negative effect on Purchase Intention with a value of 0.534 (t-count) < 1.66140 (t-table) with a significant value of 0.594 > 0.05. Brand Image variable has a negative effect on Purchase Intention with a value (t-count) of 1.461 < 1.66140 (t-table) with a significant value of 0.148 > 0.05 and Product Quality Variable has a partial positive effect on Purchase Intention with a value of 5.409 (t-count) > 1.66140 (t-table) with a significant value of 0.000 <0.05. Furthermore, in the simultaneous test (f) the price, brand image and product quality variables simultaneously have a positive effect on the purchase intention variable with a value (f-count) of 34.195 > 2.70 (f-table) with a significant value of 0.000 <0.05. Then the determination test (R2) resulted in a correlation between the three variables Price (X1), Brand Image (X2) and Product Quality (X3) on Purchase Intention (Y) of 52.8%.

ANALISIS KEAMANAN PENYETORAN DAN PELAPORAN PPN DENGAN MEMANFAATKAN TEKNOLOGI BLOCKCHAIN DI PT PEGADAIAN

2023-05-05T06:06:59+00:00

Penelitian ini bertujuan untuk mengetahui keamanan penyetoran dan pelaporan pajak pertambahan nilai di PT Pegadaian jika mengimpelementasikan teknologi blockchain. Jenis penelitian ini adalah kualitatif. Data yang diperoleh berdasarkan hasil observasi, wawancara, serta membaca dari sumber-sumber yakni jurnal penelitian terdahulu. Setelah melakukan proses analisis maka akan mengetahui apakah implementasi teknologi blockchain memberikan manfaat terkait keamanan proses penyetoran dan pelaporan pajak pertambahan nilai di PT Pegadiaan. Dari penelitian ini juga akan diketahui bahwa manfaat teknologi blockchain ini tidak hanya untuk keamanan transaksi atau pencatatan transaksi. Kelebihan lainnya tentang teknologi blockchain ini mungkin akan menjadi nilai tambah agar efisiensi pekerjaan dan efektivitas pekerjaan di bagian Perpajakan dan di Divisi lainnya menjadi meningkat.

CITRA MEREK, ULASAN KONSUMEN, DAN KUALITAS PRODUK TERHADAP MINAT BELI CELANA JEANS JINISO.ID PADA GENERASI Z DI BEKASI

2023-05-16T11:55:38+00:00

This research aims to determine simultaneously and partially the independent variables, namely brand image, consumer reviews and product quality, the dependent variable is buying interest. The method used in this research is a quantitative method. The population in this study were all consumers of jiniso.id jeans according to the criteria, namely women, aged 15-17 years, and domiciled in Bekasi. The sampling technique was purposive sampling with the hair formula and the Multiple Linear Regression Data Analysis method Based on the results of the study, the Brand Image variable has a partial positive effect on Purchase Intention which states that brand image has an effect on interest buy. Consumer Reviews variable has a negative influence on Purchase Intention which states that consumer reviews have no effect on purchase intention and Product Quality Variable has a positive influence partially to Purchase Interest which states that product quality affects purchase intention. Brand Image, Consumer Reviews and Product Quality simultaneously have a positive effect on the Purchase Intention Variable with a value. Then the determination test (R2) resulted in a correlation between the three variables Brand Image (X1), Consumer Reviews (X2) and Product Quality (X3) on Purchase Intention (Y) of 48.7%.

ANALISIS PENGENDALIAN INTERNAL PENGELUARAN KAS DANA BANTUAN OPERASIONAL PENYELENGGARAAN (BOP) DI RA AN-NAJM BEKASI UTARA

2023-05-16T11:29:18+00:00

The Operational Assistance Fund (BOP) is provided by the government for each school unit entity that meets the criteria. This program is provided by the government to improve the quality of school education, reduce the cost of non-personnel operational activities, as well as help ease the burden on underprivileged people who want to send their children to school. BOP fund management can be channeled well if fund managers in the internal control system run as well as possible. Internal control must protect school coffers and cash expenditure documents so that the objectives of BOP funding can be achieved by school units. The purpose of this study is to test and analyze whether the internal control of BOP fund cash expenditure running in An-Najm RA Bekasi-Utara has been effective or not. This type of research is a case study with the object of research Proof of Cash Out in the period 2018 and 2019. Data in this study were obtained by means of documentation, interviews, observations. The data analysis technique used is stop or go sampling. The results of this internal control analysis research show the authorization of cash expenditures, lack of completeness of documents, and incompatibility of information with other documents. In the data collection technique through interviews, it can be concluded that the internal control running in the An-Najm Bekasi-Utara RA has not been in accordance with COSO. The 5 components imposed by COSO have not been fulfilled by RA An-Najm North Bekasi.

MEMBANGKITKAN MOTIVASI DAN SUPPORT PELATIHAN KERJA UNTUK MENINGKATKAN KINERJA

2023-05-06T01:11:54+00:00

This study aims to determine the effect of the relationship between work motivation and training on employee performance. This research method uses a saturated sample to determine respondents from a population of 134 employees. To obtain data is carried out by interviews, observations and distribution of questionnaires to the leaders and employees of the company. In addition, secondary data is also carried out by taking theories in previous articles or journals and literature studies. Encouragement Work motivation is needed by employees to develop their careers by attending trainings provided by company management. The role of leadership is needed in supporting the training of employees. Therefore, leaders should provide opportunities for employees to develop their careers and abilities to be more expert in their fields, besides that work motivation from leaders is important to raise enthusiasm in employees. To determine the magnitude of the influence of each independent variable, namely work motivation and training on the dependent variable or employee performance. Multiple linear regression analysis techniques were used in this study.

PENGARUH BEBAN KERJA DAN STRESS KERJA TERHADAP KINERJA PERAWAT RUMAH SAKIT CAHAYA MEDIKA

2023-05-23T08:06:08+00:00

The importance of the role of human resources is a determinant for the sustainability of the company's running. Nurse performance problems occur due to excessive workload and result in nurse work stress. This research was conducted at Cahaya Medika Hospital. In this study, the authors used a quantitative approach. The types of data used in this study are primary data and secondary data, with calculations using SPSS version 25. The population in the study was 63 nurses. The number of samples used corresponds to the number of the population. Based on the results of the analysis of workload variable research (X1), a calculated t value of 2.647 > 1.99962 (t table) was obtained with a sig of 0.010 < 0.05 or a sig value smaller than 0.05. This means that partially Workload (X1) has a positive and significant effect on Performance (Y). Variable Work Stress (X2), obtained a calculated t value of 3.925 > 1.99962 (t table) with a sig of 0.000 < 0.05 or a sig value smaller than 0.05. This means that partially Work Stress (X2) has a positive and significant effect on Performance (Y). Simultaneous tests are known if obtained F count of 35.454 > 3.148 (F table) with a sig value of 0.000 < 0.05 or a significant value of less than 0.05. Based on that, H1 and H2 are accepted which means that simultaneously Workload (X1) and Work Stress (X2) have a positive and significant effect on Performance (Y).

PENGARUH WORK FROM HOME, STRES KERJA, DAN PELATIHAN KERJA TERHADAP KINERJA PEGAWAI PADA SMK WIDYA NUSANTARA BEKASI

2023-05-24T07:26:40+00:00

Effect of Work From Home, Job Stress, and Job Training on Employee Performance at SMK Widya Nusantara Bekasi. This study was conducted to determine whether there is an effect of Work From Home, job stress, and job training on employee performance at SMK Widya Nusantara Bekasi. The sampling technique used is total sampling where the number of samples is 49 respondents. Data collection techniques by distributing questionnaires to 49 employees of SMK Widya Nusantara Bekasi. The design used in this study is hypothesis testing (SEM) – SmartPLS 3.0. Based on the results of the analysis that has been done that Partially Work From Home does not have a significant effect on employee performance, Work Stress partially does not have a significant effect on employee performance, and job training has a significant effect on employee performance. Then simultaneously the variables Work From Home, Job Stress, and Job Training have a positive and significant effect on employee performance at SMK Widya Nusantara Bekasi.