Accounting and Management Journal

Pengaruh Inflasi, Suku Bunga, dan Nilai Tukar Terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2017-2022

Dini Murjiani — 2023-12-08

Perubahan perekonomian dari suatu negara dapat mempengaruhi nilai perusahaan, termasuk pada perusahaan sub sektor makanan dan minuman yang terdaftar di BEI. Faktor fundamental seperti inflasi, suku bunga, dapat menjadi faktor yang bisa mempengaruhi nilai perusahaan. Tujuan Penelitian ini adalah untuk mengetahui adanya pengaruh Inflasi, Suku Bunga, dan Nilai Tukar Terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI), baik secara simultan maupun secara parsial. Penelitian ini dilakukan dengan menggunakan metode kuantitatif. Analisis yang digunakan adalah analisis regresi linier berganda. Hasil uji F diketahui bahwa Inflasi, Suku Bunga, dan Nilai Tukar berpengaruh positif dan signifikan terhadap Nilai Perusahaan pada perusahaan sub sektor makanan dan minuman yang terdaftar di BEI. hasil uji t diketahui bahwa secara parsial Inflasi berpengaruh negatif dan tidak signifikan terhadap Nilai Perusahaan, Suku Bunga berpengaruh positif dan signifikan terhadap Nilai Perusahaan, dan Nilai Tukar berpengaruh negatif dan tidak signifikan terhadap Nilai Perusahaan.

Analisis Pengaruh Risiko Kredit Dan Risiko Operasional Terhadap Profitabilitas Bank Umum Bumn Terdaftar Di Bei Untuk Periode 2021-2022

Dina Anggraeni Susesti Dina — 2023-12-08

The global economy is still having an impact on the banking industry. Financial and monetary conditions this year are better than the previous year. Several domestic factors support the expansion of the banking industry. The aim of this research is to see the influence of credit risk and operational risk on profitability in state-owned commercial banks listed on the IDX for the 20212022 period. This research method is multiple linear regression, using tools in the form of SPSS software. The results of this research show that credit risk and operational risk simultaneously influence profitability for state-owned commercial banks registered on the IDX in the 2021-2022 period, partially using Return on Assets (ROA).

Analisis Determinan Audit Report Lag pada Perusahaan Perbankan di Indonesia

Yohanes Mario Pratama — 2023-12-08

This study aims to examine the effect of company size, profitability, and audit committee characteristics as indicated by audit committee size, independent audit committee, and the frequency of audit committee meetings on audit report lag in Indonesian Banking Companies in 2017 – 2021. The research method used was quantitative research using multiple linear regression. The sampling technique used was purposive sampling, with a total sample of 210. The results showed that company size has a negative effect on audit report lag, profitability has no effect on audit report lag, audit committee size has no effect on audit report lag, independent audit committee has no effect on audit report lag, and the frequency of audit committee meeting has a negative effect on audit report lag. Based on this research, it is known that there are still many banking companies that issue audited financial statements not on a timely basis. This research is expected to contribute to the importance of completing audited financial statements in a timely manner so that the information is relevant for decision-making.

Keywords: company size, profitability, audit committee, audit report lag, banking

Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, profitabilitas, dan karakteristik komite audit yang ditunjukkan dengan ukuran komite audit, komite audit independen, dan frekuensi kehadiran rapat komite audit terhadap audit report lag pada perusahaan perbankan di Indonesia tahun 2017-2021. Metode penelitian yang digunakan yaitu penelitian kuantitatif menggunakan regresi linear berganda. Teknik pengambilan sampel menggunakan metode purposive sampling dengan jumlah total sampel sebanyak 210. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh negatif terhadap audit report lag, profitabilitas tidak berpengaruh terhadap audit report lag, ukuran komite audit tidak berpengaruh terhadap audit report lag, komite audit independen tidak berpengaruh terhadap audit report lag, dan frekuensi kehadiran rapat komite audit berpengaruh negatif terhadap audit report lag. Berdasarkan penelitian ini, diketahui bahwa masih terdapat banyak perusahaan perbankan yang menerbitkan laporan keuangan secara tidak tepat waktu. Penelitian ini diharapkan dapat memberikan kontribusi terkait pentingnya penyelesaian laporan keuangan auditan secara tepat waktu supaya dapat menjadi informasi yang relevan dalam pengambilan keputusan.

Kata kunci: ukuran perusahaan, profitabilitas, komite audit, audit report lag, perbankan

Analisa Beban Mental Karyawan Menggunakan Nasa - Tlx Rooms Division Prime Plaza Hotel Kualanamu

Mohamad Yusak Anshori — 2023-12-08

This research aims to analyze the mental workload of Prime Plaza Hotel Kualanamu
employees and provide recommendations to management to overcome the decline in service quality
due to workload. Data was taken from the Rooms Division which consists of the front office
department and housekeeping department with a total of 18 respondents from various levels of
positions. The NASA-TLX method was used to process the data, and the results showed that the
workload in the Rooms Division was very high based on six indicators. This research aims to
understand the level of mental workload on employees after the Covid-19 pandemic and provide
input to management for more effective workload distribution. The research results show the need
for additional training for supervisors and additional workforce in the Front Office area, such as
reservations, drivers and security. Training is also needed for supervisors and staff in the
housekeeping area so that work becomes more efficient.

Pengaruh Pengembangan Sumber Daya Manusia Dengan Transformasi Digital Terhadap Keunggulan Kompetitif Berkelanjutan Peran Mediasi Perilaku Inovatif

Donny Arif — 2023-12-08

This research aims to find out whether human resource development with digital
transformation and innovative behavior has an influence on the sustainable competitive advantage
of SMEs in Surabaya. This research uses a questionnaire to collect data with a population of SMEs
in Surabaya of 59,969 and samples were taken using the Slovin formula with a result of 99.83 and
will be rounded to 100. The method used in this research is descriptive quantitative analysis with
comparative causality and path analysis. The results of this research show 1) human resource
development has a positive and significant effect on innovative behavior, 2) human resource
development has a positive and significant effect on sustainable competitive advantage, 3)
innovative behavior has a positive and significant effect on sustainable competitive advantage, 4)
digital transformation positive and significant effect on innovative behavior, 5) digital
transformation has a positive and significant effect on sustainable competitive advantage

Pengaruh Copywriting terhadap Minat Beli Konsumen Food and Beverage dimediasi Brand Awareness pada Pengguna Instagram di Kediri

Ernik Anisa Mayasari — 2023-12-08

This study aims to determine the effect of copywriting on consumer buying interest, food
and beverage mediated by brand awareness in Instagram users in Kediri. The influence you want to
know is both direct and indirect. This type of research is explanatory research that explains the
position between hypothesized variables. This study used a sample of 96 respondents. Sampling
using purposive sampling techniques with the characteristics of active Instagram users and
followers of Instagram accounts related to food and beverage. The data collection technique used in
this study is by using questionnaires distributed through google forms, while data analysis uses the
path analysis method with the help of SmartPLS analysis tools. The results of this test can be
concluded that copywriting (X) has a significant influence on brand awareness (Z). Brand
awareness (Z) also has a significant influence on buying interest (Y). While copywriting (X) has an
insignificant influence on buying interest (Y). The test results also show that copywriting (X) has
an indirect influence on buying interest (Y) mediated by brand awareness (Z).

Vuca Era: The Role of Business And Knowledge Management System To Build Coastal Community Economic Resilience

wahyu Eko Pujianto — 2023-12-08

The challenge for society in the digital era is the emergence of Volatility, Uncertainty, Complexity, and Ambiguity, or VUCA, so sensitivity, adaptivity, and constructive understanding are needed for all elements in a country, especially society. This study aims to describe how efforts to build coastal community resilience in the VUCA era through the business sector and knowledge management. This research is qualitative with a grounded theory method with a Straussian approach. Research data were collected through indirect observation and interviews so that they could be analyzed through detailed narratives. Based on the research results, it is known that coastal communities can face the VUCA era through the development of the business sector, especially on a small and medium scale. Even so, efforts are needed to implement a knowledge management system so that every business actor in the coastal area can innovate and compete in the VUCA era. The existence of business activities accompanied by systematic knowledge management will improve coastal communities economic conditions sustainably, even in the VUCA era.

PENGARUH NILAI UTAMA ASN BerAKHLAK, WORKPLACE FRIENDSHIP, SELF EFFICACY DAN KECERDASAN EMOSIONAL TERHADAP KINERJA

Vikka Putri Makhfiroh — 2023-12-08

This study aims to analyze the influence of the main ASN value BerAKHLAK, workplace
friendship, self efficacy, and emotional intelligence on performance in the ASN of the Kebumen
Regency Population and Civil Registration Office. Collecting data using a questionnaire with a
Likert scale and a total sample of 36 respondents The sampling technique used in this research is
saturated sampling. The hypothesis was tested using multiple regression analysis techniques, t test,
f test and the coefficient of determination using SPSS for windows version 25.00. The results of this
study indicate that the main value of ASN BerAKHLAK partially has a positive and significant
effect on performance, workplace friendship partially has a negative and significant effect on
performance, self-efficacy partially has a positive and significant effect on performance, emotional
intelligence partially has a positive and significant effect on performance .The main value of ASN
BerAKHLAK, workplace friendship, self-efficacy, and emotional intelligence simultaneously affect
performance.

Unlocking E-Banking Behavior: Unraveling the Impact of Perceived Threat and Anxiety on Coping Strategies in Kebumen District

Arya Samudra Mahardhika — 2023-12-08

The goal of this study was to empirically evaluate the association between perceived threat and anxiety on coping behaviors (protective action, seeking help, avoidance) of Kebumen district e-banking users. By disseminating surveys via a Google form, 121 study samples were acquired. Purposive sampling was utilized in this study, with the criteria of respondents obtained by e-banking. In this work, structural equation modeling is used to evaluate hypotheses using the WarpPLS version 7.0 program. The findings of hypothesis testing demonstrate that perceived threats and anxiety have an influence on coping behavior; however, there is no evidence that perceived threats lead to avoidance. According to the findings of this study, threats have no effect on respondents' usage of e-banking because it has become a daily requirement.