Electronic Journal Fakultas Ekonomi UNIA (Universitas Islam Attahiriyah)
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MODEL PREDIKSI FINANCIAL DISTRESS PERUSAHAAN PERDAGANGAN ECERAN: PENDEKATAN ALTMAN Z-SCORE
Full text linkThis study aims to prove the financial distress prediction model through the Z-Score (Altman) approach to financial performance. The number of samples is 21 retail trading companies listed on the Stock Exchange for five years with a purposive sampling technique. Research findings prove that financial performance can predict Financial Distress in the retail trade sector through Working Capital to Total Assets, Debt to Asset Ratio, and Return on Asset variables. The results of research for investors become one of the basic considerations for determining future stock investment decisions. In addition, the results of the study can provide an evaluation of the company's performance in maintaining the stability of business continuity in order to avoid financial distress.
Keywords: Altman Z-Score, Financial Performance
 
PERAN INOVASI SEBAGAI MEDIASI HUBUNGAN ANTARA MODAL INTELEKTUAL DENGAN KEUNGGULAN BERSAING UKM
Full text linkThe purpose of this paper is to examine the impact of all variable intellectual capital (human capital, structural capital, and relational capital) on the competitive advantage through the mediating innovationsmall and medium enterprises (SMEs) in the Jombang area. Primary data was obtained from the 100 SME’s leader in Jombang. Hypothesis testing is done by using Partial Least Square Structural Equation Modeling (SEM-PLS). The results of the study show that all variable intellectual capital (human capital, struktural capital, dan relational capital) have a positive and significant effect on improving SMEs’ competitive advantage.significant effect on improving SMEs’ competitive advantage. The results of this study also prove that innovation can mediate the relationship between all variable intellectual capital (human capital, structural capital, and relational capital) and SMEs’ competitive advantage.
Keywords: Intellectual capital, innovation, competitive advantage 
PENGARUH BAURAN PEMASARAN E-COMMERCE TERHADAP INTENSI PEMBELIAN MODUL ASYNCHRONOUS E-LEARNING: PERAN DARI PENGETAHUAN KONSUMEN
Full text linkResearch in the E-Learning business is still limited and more research is needed on the purchase of online courses, especially the Asynchronous modules that are available at several providers of paid E-Learning platforms. The sample of this study was 100 visitors to the schoolpintar.com and Kelaskita.com sites using SEM analysis techniques. The results of this e-learning study show that the intention to purchase asynchronous e-learning modules is not significantly affected by product attractiveness, price perception and consumer knowledge, but is significantly influenced by marketing effectiveness. The results of this study are useful for entrepreneurs and prospective online business business entrepreneurs to be able to increase sales of online courses in Indonesia by focusing on marketing efforts specifically to change consumer preferences and beliefs.
Keywords: e-learning, asynchronous online learning, purchase intention, consumer knowledg
INITIAL RETURN DAN RETURN 7 HARI SAHAM-SAHAM IPO DI BURSA EFEK INDONESIA
Full text linkThe purpose of the study is to determine whether financial information that is proxied by the current ratio, return on assets, and debt to equity ratio and non-financial information proxied by auditor reputation, percentage of stock offerings, company age, and government ownership affect initial return and stock return 7 days. The sample used in this study are companies that conduct initial public offerings on the Indonesia Stock Exchange for the period of 2012 to 2016. The sampling method used was purposive sampling and the statistical method used is linear regression. The results of the study obtained the debt equity ratio, auditor reputation and company age negatively affected the initial return. The return of 7 days after the IPO is not influenced by financial and non-financial information, but the initial return affects the return of 7 days after the IPO in a positive direction.
Keywords: initial return, return 7 day post IP
FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS PADA PERUSAHAAN TRANSPORTASI
Full text linkThis study aims to examine the factors that influence Financial Distress. The research method used is quantitative with secondary data. The population of this research is the transportation companies listed on the Indonesia Stock Exchange in 2013-2017, with a sample of 10 companies and an analysis unit of 50 objects. Multiple Linear Regression is used for hypothesis testing. The results showed that liquidity, leverage, and company size had a positive and significant effect on financial distress, and profitability had a negative and significant effect on financial distress. Whereas Managerial Ownership has no effect on Financial Distress.
Keywords: Profitability, Liquidity, Leverage, Company Size, Managerial Ownership, Financial Distres
DAMPAK PENERAPAN E-SYSTEM PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK (KPP) KANTOR WILAYAH JAKARTA SELATAN
Full text linkThis research was conducted to determine the effect of the implementation of e-system (e-egistration, e-filling, e-SPT and e-billing) taxation on the level of compliance of individual taxpayers in paying taxes. The location of the study was conducted at the South Jakarta Regional Tax Office. This research is a quantitative study using primary data sources. The results showed that, the application of e-Registration and the application of e-Billing had a positive and significant effect on the level of compliance of individual taxpayers, while the application of e-Filling and application of e-SPT did not significantly influence the level of compliance of individual taxpayers. The level of tax compliance can be influenced by the application of e-system by 44.6%, the rest is influenced by other factors outside this study such as service quality, tax penalties and e-invoicin
DETERMINAN KINERJA PEGAWAI: PERAN BEBAN KERJA, MOTIVASI DAN KEPUASAN KERJA
Full text linkThis study aims to examine the relationship perceived high workload, job motivation and job satisfaction on performance. Research conducted at the Office of Cileungsi First’th Tax Service by taking 89 employees as the research sample. Quantitative research was conducted by describing and verification data. Multiple linear regression analysis is the statistic approach to data analysis. The study produced three major findings consistent with the hypothesis put forward, that is: (1) the workload of employees are in the high category, (2) work motivation is in the high category, 3) job satisfaction is in the high category and the performance is in the medium category. Base on research finding, in order to increase employee performance, can be done by managing the workload of employees, increase work motivation and increase job satisfaction.
Keywords : Workload, Job Motivation, Job Satisfaction and Performanc
PENGARUH BELANJA MODAL DAN PERTUMBUHAN EKONOMI TERHADAP INDEKS PEMBANGUNAN MANUSIA
Full text linkThe main purpose of the research is to examine the influence of capital expenditure and economic growth on the human development index (HDI) in Kotawaringin Timur Regency from the period of 2009-2017. The research approach is quantitative descriptive by using secondary data collected from the Central Bureau of Statistics (BPS) Kotawaringin Timur Regency. The method used in this study is multiple linear regression using the IBM SPSS version 25.0 application. The results show that partially, capital expenditure took effect positively and significantly, toward HDI, economic growth took effect positively significantly toward HDI. Simultaneously, capital expenditure and economic growth took effect positively and significantly toward HDI. This finding implies the importance of government expenditure on public sectors can stimulate economic growth that provides access to the poor in productive sectors that can increase their well-being.
Keywords: Capital Expenditure, Economic Growth, and Human Development Inde
THE FINANCIAL PERFORMANCE AND MACROECONOMIC FACTORS IN FORMING STOCK RETURN
Full text linkThis research focuses on fundamental and macroeconomic conditions in the formation of stock returns as an empirical test on signaling theory, capital structure theory, and prospect theory. The research sample is companies listed on the BEI property sector with a total of 17 companies that meet the criteria of purposive sampling. The analysis technique uses panel data regression with random effects. The results showed simultaneously that financial performance and macroeconomic factors affect stock returns. The partial test shows that profitability and capital structure do not affect stock returns, while PBV and macroeconomic factors have a positive effect on stock returns. In addition, GDP is the dominant factor affecting stock returns. The implications of this study refer to investors in determining investment strategies, for management in managing companies and for regulators in making economic policy decisions.
Keywords: Stock Return, Financial Performance, Macroeconomic, Property Sector
 
PENINGKATAN NILAI JUAL KURSI KAYU DAN VARIASI DRUM DI KARANG TARUNA
Full text linkThis study aims to test and determine the increasing value of wooden chair seats and drum variations based on business capital, production process, and product marketing. The subject of this study is the RW community, 18 Harapan Jaya Sub-district - North Bekasi. The results of this study are the lack of capital so that small businesses Karang Taruna is less able to compete in the market so that access in marketing is hampered and Marketing System is only limited from word to mouth and relying on social media from some members of youth caustic so minimal prospects. From some of these things have an effect on the selling value of the products of youth cadets that are far from the desired expectations.
Keywords: selling point, business capital, production, process, product marketin