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    The PENGARUH LAMA USAHA DAN SKALA USAHA TERHADAP KEBERHASILAN USAHA DENGAN PENGGUNAAN INFORMASI AKUNTANSISEBAGAI VARIABEL INTERVENING TAHUN 2020 – 2021

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    UMKM are one of the business activities that can make a considerable contribution to state income and employment for the people in Indonesia. This study aims to prove whether the length of the business and the scale of the business affect the success of the business through the use of accounting information at bookstores in Surabaya. The population during 2020-2021 was 246 umkm’s bookstore in Surabaya. The determination of this sample uses a simple random sampling technique. The data used are primary data and secondary data. The results are that the length of the business has a positive effect and the scale of the business has a significant effect on the use of accounting information. the length of the business has a positive effect and the scale of the business does not have a significant positive effect on the success of the business. The use of accounting information has a significant positive effect on the success of the business. The variable of using accounting information is proven to be an intervening variable among the variable of business length and variable of business scale with business success.  In other words, business experience affects business success through the use of accounting informationUsaha mikro, kecil dan menengah (UMKM) menjadi salah satu kegiatan usaha yang dapat memberikan kontribusi yang cukup besar untuk pendapatan negara dan lapangan kerja bagi masyarakat di Indonesia. Penelitian ini bertujuan untuk membuktikan apakah lama usaha dan skala usaha berpengaruh terhadap keberhasilan usaha melalui penggunaan informasi akuntansi pada Toko Buku di Surabaya. Populasi yang digunakan dalam penelitian ini selama 2020-2021 sejumlah 246 pelaku UMKUM Toko Buku di Surabaya. Penentuan sampel ini menggunakan teknik simple random sampling. Data yang digunakan yaitu data primer dan data sekunder.  Hasil penelitian ini yaitu lama usaha berpengaruh positif dan Skala usaha berpengaruh signifikan terhadap penggunaan informasi akuntansi. lama usaha berpengaruh positif dan Skala usaha tidak berpengaruh positif signifikan terhadap keberhasilan usaha. Penggunaan informasi akuntansi berpengaruh positif signifikan terhadap keberhasilan usaha. Variabel penggunaan informasi akuntansi terbukti sebagai variabel intervening antara variabel lama usaha dan skala usaha dengan keberhasilan usaha. Dengan kata lain, pengalaman usaha berpengaruh terhadap keberhasilan usaha melalui penggunaan informasi akuntansi

    PROPOSED SOLUTION TO OPTIMIZE PEOPLE RESOURCING STRATEGY AT PT CHINA COMSERVICE INDONESIA WEST JAVA REGION)

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    China Communications Services Corporation Limited (CCS) is a leading service provider providing integrated support services in the information sector, including telecommunications, media, and technology. PT China Comservice Indonesia Regional West Java primarily has contract employees because the company runs its business activities based on projects at consumers\u27 request. This research aims to provide solutions to companies regarding existing problems. The research method used in this research is a qualitative method with an ethnographic approach by understanding and describing an event that occurs in an organization. Based on the issue obtained by researchers at the company, companies often experience a shortage of human resources when there are new projects, causing a lack of effectiveness and efficiency in implementing subsequent projects. The researcher analyzes the company\u27s data and the situation regarding human resource strategy related to human resource planning, recruitment and selection, talent management, and retention planning to find the root cause of the issue. From these issues, the researcher recommends the company create a program for talent management and retain planning for employees in the company, aiming to get employees who are competent and loyal to the company. These programs can help companies improve the company and their employees\u27 performance.China Communications Services Corporation Limited (CCS) is a leading service provider providing integrated support services in the information sector, including telecommunications, media, and technology. PT China Comservice Indonesia Regional West Java primarily has contract employees because the company runs its business activities based on projects at consumers\u27 request. This research aims to provide solutions to companies regarding existing problems. The research method used in this research is a qualitative method with an ethnographic approach by understanding and describing an event that occurs in an organization. Based on the issue obtained by researchers at the company, companies often experience a shortage of human resources when there are new projects, causing a lack of effectiveness and efficiency in implementing subsequent projects. The researcher analyzes the company\u27s data and the situation regarding human resource strategy related to human resource planning, recruitment and selection, talent management, and retention planning to find the root cause of the issue. From these issues, the researcher recommends the company create a program for talent management and retain planning for employees in the company, aiming to get employees who are competent and loyal to the company. These programs can help companies improve the company and their employees\u27 performance

    PERAN INTEGRASI ETIKA KERJA ISLAM DALAM INTELLECTUAL CAPITAL UNTUK PENINGKATAN KINERJA UMKM

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      Companies with excellent Intellectual Capital can be more competitive in the current business era if the companies are well managed. It is also applicable for Small and Medium Enterprises (SMEs). Islamic work ethics integration toward Intellectual Capital is expected to optimize the company performance further. This study aimed to explore and discuss the effect of Islamic work ethics integration in Intellectual Capital, consisting of human capital, structural capital, organizational capital, spiritual capital, and technological capital, toward SME performance improvement. The populations of this study were SMEs in Central Java. This study used purposive sampling as the sampling technique. Based on the data processing results, it obtained 300 sample data. The results showed that human capital does not affect SMEs\u27 performance. Thus the hypotheses were rejected. The existing SMEs do not explore Intellectual Capital as a competitive advantage. As a result, the integration of Islamic work ethics in human capital does not improve performance. On the other hand, structural capital, organizational capital, spiritual capital, and technological capital impact SMEs\u27 performance, so four hypotheses were accepted.  Companies with excellent Intellectual Capital can be more competitive in the current business era if the companies are well managed. It is also applicable for Small and Medium Enterprises (SMEs). Islamic work ethics integration toward Intellectual Capital is expected to optimize the company performance further. This study aimed to explore and discuss the effect of Islamic work ethics integration in Intellectual Capital, consisting of human capital, structural capital, organizational capital, spiritual capital, and technological capital, toward SME performance improvement. The populations of this study were SMEs in Central Java. This study used purposive sampling as the sampling technique. Based on the data processing results, it obtained 300 sample data. The results showed that human capital does not affect SMEs\u27 performance. Thus the hypotheses were rejected. The existing SMEs do not explore Intellectual Capital as a competitive advantage. As a result, the integration of Islamic work ethics in human capital does not improve performance. On the other hand, structural capital, organizational capital, spiritual capital, and technological capital impact SMEs\u27 performance, so four hypotheses were accepted

    PENGARUH QUICK RATIO, TOTAL ASSETS TURNOVER, RETURN ON ASSETS, DEBT TO TOTAL ASSETS TERHADAP HARGA SAHAM (Studi Empiris Pada Perusahaan Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020)

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    The purpose of this study was to determine the effect of Quick Ratio (QR), Total Assets Turnover (TATO), Return On Assets (ROA), Debt To Total Assets (DAR) on stock prices. The population in this study is industrial companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The data used is taken from the financial statements of industrial companies for 2018-2020. The sample in this study was determined by purposive sampling method, so that the sample that met the criteria for taking the sample in this study were 35 companies. The data analysis model used is multiple linear regression model. Based on the results of this study indicate that the first hypothesis Quick Ratio (QR) has no effect on stock prices, the second hypothesis Total Assets Turnover (TATO) has no effect on stock prices, the third hypothesis Return On Assets (ROA) has an effect on stock prices, and the fourth hypothesis Debt To Total Assets (DAR) has no effect on stock prices in industrial companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020.Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Quick Ratio (QR), Total Assets Turnover (TATO), Return On Assets (ROA), Debt To Total Assets (DAR) terhadap harga saham. Populasi dalam penelitian ini adalah perusahaan industri yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2020. Data yang digunakan diambil dari laporan keuangan perusahaan industri tahun 2018-2020. Sampel dalam penelitian ini ditentukan dengan metode purposive sampling, sehingga sampel yang memenuhi kriteria pengambilan sampel dalam penelitian ini adalah 35 perusahaan. Model analisis data yang digunakan adalah model regresi linier berganda. Berdasarkan hasil penelitian ini menunjukkan bahwa hipotesis pertama Quick Ratio (QR) tidak berpengaruh terhadap harga saham, hipotesis kedua Total Assets Turnover (TATO) tidak berpengaruh terhadap harga saham, hipotesis ketiga Return On Assets (ROA) memiliki berpengaruh terhadap harga saham, dan hipotesis keempat Debt To Total Assets (DAR) tidak berpengaruh terhadap harga saham pada perusahaan industri yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2020

    PENGARUH KOMPENSASI, KOMUNIKASI, DAN KESELAMATAN KERJA TERHADAP KINERJA KARYAWANPADA PT. KARYA PUTRA KARIMUN (KPK)

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    The effect of Compensation, Communication, and Occupational Safety on employee performance at PT Karya Putra Karimun (KPK). This research uses quantitative research methods. This study uses data from the distribution of questionnaires via a google form link to 107 employees of PT Karya Putra Karimun (KPK). The method of data collection using the saturated sampling technique method. This research uses statistical data analysis method using SPSS version 25. based on the results of the analysis that can show that simultaneously and partially no effect on compensation, communication and work safety on performance at PT. Karya Putra Karimun (KPK) with a calculated T value of 0.1826> 1.98326 on the compensation variable. for the communication variable has no effect on employee performance where T count -1.066 < t table 1.98326. While the work safety variable has no effect on employee performance at PT Karya Putra Karimun (KPK) of 1.701 < t table 1.98326. It can be seen from the results of the study that Compensation, Communication and Work Safety from one of the variables that affect only Compensation and does not affect Communication and Occupational Safety.The effect of Compensation, Communication, and Occupational Safety on employee performance at PT Karya Putra Karimun (KPK). This research uses quantitative research methods. This study uses data from the distribution of questionnaires via a google form link to 107 employees of PT Karya Putra Karimun (KPK). The method of data collection using the saturated sampling technique method. This research uses statistical data analysis method using SPSS version 25. based on the results of the analysis that can show that simultaneously and partially no effect on compensation, communication and work safety on performance at PT. Karya Putra Karimun (KPK) with a calculated T value of 0.1826> 1.98326 on the compensation variable. for the communication variable has no effect on employee performance where T count -1.066 < t table 1.98326. While the work safety variable has no effect on employee performance at PT Karya Putra Karimun (KPK) of 1.701 < t table 1.98326. It can be seen from the results of the study that Compensation, Communication and Work Safety from one of the variables that affect only Compensation and does not affect Communication and Occupational Safety

    ANALISIS RASIO KEUANGAN UNTUK MEMPREDIKSI KONDISI FINANCIAL DISTRESS PERUSAHAAN SEKTOR PERDAGANGAN BESAR

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    The purpose of this study is to assess the effect of financial ratios on financial distress in large trading sub-sector companies on the IDX in 2018-2020. In this case, the researcher uses financial ratios which include liquidity, solvency, profitability, and activity. The projection of financial distress is the modified Altman Z-Scored formula. The sample was determined by purposive sampling. The number of samples is 26 companies. To test the hypothesis of this study using multiple linear regression. The results of the study show that the four ratios have a significant positive effect on financial distress. The value of Adjusted R2 is 0.650, so the four ratios can predict financial distress of 65%

    PENGARUH PENDIDIKAN, PELATIHAN DAN INSENTIF TERHADAP KINERJA KARYAWAN PADA OS HOTEL DI KOTA BATAM

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    This study aims to analyze the effect of education, training and incentives on employee performance at OS Hotel in Batam. This type of research is quantitative with a population of 101 people. The data was collected using a questionnaire and the researcher set a sample using a saturated sample. The data was processed using SPSS 26 with educational results t count > t table of 5.446 > 1.98472 with a significance value of 0.000 < 0.05 which means that education has a positive and significant effect on employee performance, t count training > t table of 5.239 > 1.98472 with a significance of 0.000 <0.05, which means that training has a positive and significant effect on employee performance. The results of the incentive t count> t table of 3.370> 1.98472 with a significance of 0.001 <0.05, which means that incentives have a positive and significant effect on employee performance. And education, training and incentives together have a positive and significant effect on employee performance as evidenced by the results of the F test with an Fcount of 96.126> Ftable 2.69 with a significance of 0.000 <0.05 and an R Square value of 0.741This study aims to analyze the effect of education, training and incentives on employee performance at OS Hotel in Batam. This type of research is quantitative with a population of 101 people. The data was collected using a questionnaire and the researcher set a sample using a saturated sample. The data was processed using SPSS 26 with educational results t count > t table of 5.446 > 1.98472 with a significance value of 0.000 < 0.05 which means that education has a positive and significant effect on employee performance, t count training > t table of 5.239 > 1.98472 with a significance of 0.000 <0.05, which means that training has a positive and significant effect on employee performance. The results of the incentive t count> t table of 3.370> 1.98472 with a significance of 0.001 <0.05, which means that incentives have a positive and significant effect on employee performance. And education, training and incentives together have a positive and significant effect on employee performance as evidenced by the results of the F test with an Fcount of 96.126> Ftable 2.69 with a significance of 0.000 <0.05 and an R Square value of 0.74

    ANALISIS RETRIBUSI PEMAKAIAN KEKAYAAN DAERAH SEBAGAI SUMBER PENDAPATAN ASLI DAERAH KABUPATEN KUANTAN SINGINGI

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    The purpose of this study was to determine the potential and contribution of the Regional Wealth Usage Retribution in Kuantan Singingi Regency in preparing a comprehensive and more realistic budget plan. know the management of wealth which includes procurement, utilization, maintenance and supervision in optimizing the acceptance of the Retribution for the Use of Regional Wealth, the factors that affect the realization of the Retribution for the Use of Regional Wealth in Kuantan Regency. Data collection technique : Observation, Interview, Questionnaire, Documentation. Methods of data analysis using quantitative descriptive. The results of the study show Potential Retribution for Use of Regional Wealth in Kuantan Singing Regency land use of 298,638,310.86, the use of the building is Rp. 355,368,183.33 and use of vehicles/heavy equipment 2,729,160,000,-. While the contribution of land use is 0.60%, for building use 2.74% and for use of vehicles/heavy equipment is 9.54%. Based on the criteria, the contribution is still very low compared to other PAD sources. Management of regional wealth which includes procurement, utilization, maintenance and supervision in optimizing the acceptance of the Retribution for the Use of Regional Assets together (simultaneously) variable planning (X1), maintenance and supervision variables (X2), and utilization (X3) have a significant effect on the retribution variable for the use of regional wealth. The management of regional property is good, but it needs to be optimized again so that planning, maintenance and supervision as well as its utilization can make a major contribution in increasing regional original income sourced from retribution for the use of regional assets.The purpose of this study was to determine the potential and contribution of the Regional Wealth Usage Retribution in Kuantan Singingi Regency in preparing a comprehensive and more realistic budget plan. know the management of wealth which includes procurement, utilization, maintenance and supervision in optimizing the acceptance of the Retribution for the Use of Regional Wealth, the factors that affect the realization of the Retribution for the Use of Regional Wealth in Kuantan Regency. Data collection technique : Observation, Interview, Questionnaire, Documentation. Methods of data analysis using quantitative descriptive. The results of the study show Potential Retribution for Use of Regional Wealth in Kuantan Singing Regency land use of 298,638,310.86, the use of the building is Rp. 355,368,183.33 and use of vehicles/heavy equipment 2,729,160,000,-. While the contribution of land use is 0.60%, for building use 2.74% and for use of vehicles/heavy equipment is 9.54%. Based on the criteria, the contribution is still very low compared to other PAD sources. Management of regional wealth which includes procurement, utilization, maintenance and supervision in optimizing the acceptance of the Retribution for the Use of Regional Assets together (simultaneously) variable planning (X1), maintenance and supervision variables (X2), and utilization (X3) have a significant effect on the retribution variable for the use of regional wealth. The management of regional property is good, but it needs to be optimized again so that planning, maintenance and supervision as well as its utilization can make a major contribution in increasing regional original income sourced from retribution for the use of regional assets

    PERENCANAAN AKTIVITAS KOMUNIKASI PEMASARAN DIGITAL PRODUK INDONESIA DI PASAR AMERIKA

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    Planning of digital marketing communication activities for Indonesian products in the American market through social media marketing and websites to create and increase brand awareness. The United States is the largest consumer market in the world, with a household consumption expenditure value of USD 6.2 trillion in 2019. The majority of consumers in America prefer natural products because they have a high awareness of health. Veggie Noodle and Amphora Sumatra Coffee are the Indonesian products which have just entered the American market and at the moment these products are being marketed online through social media Instagram and Facebook, as well as websites. This nonthesis project aims to create and increase brand awareness of Indonesian products among American consumers. The planning of this work uses the SOSTAC concept (Smith, 2011) and applies a communication model (Sugiyama & Andree, 2011) to obtain reach in social media. This planning project is implemented on Veggie Noodle and Amphora Sumatra Coffee products which are exported to the American market by PT. Lohita International. This planning is expected to create and increase brand awareness of the two products above. The success of this planning project will be measured using metrics on social media and websites.Planning of digital marketing communication activities for Indonesian products in the American market through social media marketing and websites to create and increase brand awareness. The United States is the largest consumer market in the world, with a household consumption expenditure value of USD 6.2 trillion in 2019. The majority of consumers in America prefer natural products because they have a high awareness of health. Veggie Noodle and Amphora Sumatra Coffee are the Indonesian products which have just entered the American market and at the moment these products are being marketed online through social media Instagram and Facebook, as well as websites. This nonthesis project aims to create and increase brand awareness of Indonesian products among American consumers. The planning of this work uses the SOSTAC concept (Smith, 2011) and applies a communication model (Sugiyama & Andree, 2011) to obtain reach in social media. This planning project is implemented on Veggie Noodle and Amphora Sumatra Coffee products which are exported to the American market by PT. Lohita International. This planning is expected to create and increase brand awareness of the two products above. The success of this planning project will be measured using metrics on social media and websites

    PROPOSED BUSINESS STRATEGY FOR MULTIDISCIPLINE CONSULTANT COMPANY (CASE STUDY OF PT X)

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    PT X is one of the leading multidiscipline consulting companies in Indonesia. With the emergence of COVID-19 at the beginning of 2020, the construction industry in Indonesia was also affected by declining in the growth of construction value in Indonesia by 20.92%. Of course, this also has an impact on PT X as part of the value chain in the construction industry. At the end of 2021, Indonesia’s economy grew significantly followed by Indonesia’s construction value. However, the project number of PT X was not following the growth then PT X should find a new strategy by doing external and internal analysis to improve its business strategy. This research would discuss further about suitable business strategies by analyzing its SWOT and finding its business solution with the TOWS matrix.PT X is one of the leading multidiscipline consulting companies in Indonesia. With the emergence of COVID-19 at the beginning of 2020, the construction industry in Indonesia was also affected by declining in the growth of construction value in Indonesia by 20.92%. Of course, this also has an impact on PT X as part of the value chain in the construction industry. At the end of 2021, Indonesia’s economy grew significantly followed by Indonesia’s construction value. However, the project number of PT X was not following the growth then PT X should find a new strategy by doing external and internal analysis to improve its business strategy. This research would discuss further about suitable business strategies by analyzing its SWOT and finding its business solution with the TOWS matrix

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    E-QIEN - Jurnal Ekonomi dan Bisnis
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