Jurnal Fakultas Ekonomi Universitas Islam Lamongan
Not a member yet
1162 research outputs found
Sort by
THE MODERATING ROLE OF FINANCIAL TECHNOLOGY ON FINANCIAL AND ATTITUDE AND FINANCIAL MANAGEMENT BEHAVIOR:ANALYSIS OF MADURA’S CREATIVE EVONOMY PERFORMANCE
Full text linkThe printing industry plays an important role in the economy, covering publishing, graphic design, and advertising, as well as printing various products such as books, magazines, brochures, and promotional materials. However, challenges from technological developments and economic pressures have caused printing companies to face financial management problems. This study aims to examine the impact of financial attitudes and financial management actions on printing business performance, with fintech as a moderating variable. Financial attitudes refer to the views of business owners on financial management, while management actions include financial management behaviors and practices in the business. Business performance is measured through profitability, operational efficiency, and growth, and fintech can strengthen or weaken the relationship between the two
Effectiveness and Contribution of Regional Taxes and Retribution Towards Regional Original Income of Tanah Laut Regency
Full text linkThis research was conducted to determine the effectiveness of regional tax collection and regional retribution, as well as their contribution to the Regional Original Revenue (PAD) in Tanah Laut Regency. Additionally, this study also reveals the growth rate of local taxes and regional levies. The data used are secondary data in the form of realization reports of local tax and regional levy revenues from 2015 to 2019, which are then projected for the year 2020. Based on the results of this research, it can be observed that over the past five years, the realization of local taxes and regional levies has consistently exceeded the targets, indicating a high level of effectiveness. However, their contribution to PAD is still considered insufficient. When examining the development of local tax revenues, the growth rate has not reached its maximum potential. The same applies to regional levy revenues. Therefore, in the coming years, the local government needs to make efforts to enhance local tax and regional levy revenues while adhering to existing regulations.This research was conducted to determine the effectiveness of regional tax collection and regional retribution, as well as their contribution to the Regional Original Revenue (PAD) in Tanah Laut Regency. Additionally, this study also reveals the growth rate of local taxes and regional levies. The data used are secondary data in the form of realization reports of local tax and regional levy revenues from 2015 to 2019, which are then projected for the year 2020. Based on the results of this research, it can be observed that over the past five years, the realization of local taxes and regional levies has consistently exceeded the targets, indicating a high level of effectiveness. However, their contribution to PAD is still considered insufficient. When examining the development of local tax revenues, the growth rate has not reached its maximum potential. The same applies to regional levy revenues. Therefore, in the coming years, the local government needs to make efforts to enhance local tax and regional levy revenues while adhering to existing regulations
Whistleblowing, Love Of Money, Machiavellian In Accounting Mentallity Perspective Towards Fraud Tendencies
Full text linkThis study aims to determine the effect of whistleblowing, love of money, machiavellian for mental accounting perspective on the tendency accounting fraud. This type of research is quantitative. The data collection method used in this study refers to primary data sources in the form of questionnaires. The results showed that whistleblowing has significant effect on the tendency of fraud accounting at 0,001 < 0,05. The love of money and Machiavellian have no significant effect on the tendency of fraud accounting. The love of money has 0,537 > 0,5. The Machiavellian has 0,541 > 0,05.This study aims to determine the effect of whistleblowing, love of money, machiavellian for mental accounting perspective on the tendency accounting fraud. This type of research is quantitative. The data collection method used in this study refers to primary data sources in the form of questionnaires. The results showed that whistleblowing has significant effect on the tendency of fraud accounting at 0,001 < 0,05. The love of money and Machiavellian have no significant effect on the tendency of fraud accounting. The love of money has 0,537 > 0,5. The Machiavellian has 0,541 > 0,05
The Influence of Sales Growth, Capital Structure and Tax Planning on Company Value (Empirical Study of Property and Real Estate Companies Listed on the Indonesian Stock Exchange 2018 - 2022): The Influence of Sales Growth, Capital Structure and Tax Planning on Company Value (Empirical Study of Property and Real Estate Companies Listed on the Indonesian Stock Exchange 2018 - 2022)
No full textThis study aims to determine and test the effect of sales growth, capital structure and tax planning on company value in property and real estate companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The population is 88 companies. The method of determining the sample using purposive sampling, obtained 13 companies with a research period of 5 years so that the total research sample was 65. This study used secondary data sourced from company financial reports as data or research objects and tested the hypothesis using E-views 10 software as a test. The results showed that partially sales growth has an effect on firm value, capital structure has no effect on firm value and tax planning has an effect on firm value. Simultaneous testing of sales growth, capital structure and tax planning affect firm value.This study aims to determine and test the effect of sales growth, capital structure and tax planning on company value in property and real estate companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The population is 88 companies. The method of determining the sample using purposive sampling, obtained 13 companies with a research period of 5 years so that the total research sample was 65. This study used secondary data sourced from company financial reports as data or research objects and tested the hypothesis using E-views 10 software as a test. The results showed that partially sales growth has an effect on firm value, capital structure has no effect on firm value and tax planning has an effect on firm value. Simultaneous testing of sales growth, capital structure and tax planning affect firm value
The Effects of Using Social Media and Product Innovation in Improving Marketing Performance
Full text linkThe aim of this research is to partially analyze the influence of social media use and product innovation on marketing performance. The analytical approach used in this research is descriptive quantitative. The population in this research is all Big Bananas customers in the city of Makassar, the number of which is unknown.The type of non-probability sampling method used is judgmental sampling using the Rao Purba formula for sampling.So the total sample for this research is 96 Big Bananas consumers. The data analysis approach used in this research is multiple regression analysis. The research results found that partially the use of social media and product innovation had a significant effect on marketing performanceThe aim of this research is to partially analyze the influence of social media use and product innovation on marketing performance. The analytical approach used in this research is descriptive quantitative. The population in this research is all Big Bananas customers in the city of Makassar, the number of which is unknown.The type of non-probability sampling method used is judgmental sampling using the Rao Purba formula for sampling.So the total sample for this research is 96 Big Bananas consumers. The data analysis approach used in this research is multiple regression analysis. The research results found that partially the use of social media and product innovation had a significant effect on marketing performanc
Analyzing Product Quality And Promotion On Purchasing Decisions For Charcoal Wood Cv.Tri Karti Mukti
Full text linkThis study aims to determine what factors can influence purchasing decisions. This study uses two independent variables, namely Product Quality (X1) and promotion (X2), meanwhile, purchasing decisions (Y) are used as the dependent variable. In this study, the authors used descriptive-quantitative research methods, namely researchers trying to make descriptions, images systematically, factually and accurately regarding the relationship between the facts, properties or phenomena studied. The R Square coefficient of 0.760 or 76% indicates that the variables of Product Quality (X1) and promotion (X2), affect the Purchasing Decision variable by 76%, other variables not included in this study have an effect of 24%. Purchasing Decisions simultaneously or simultaneously have a positive effect between Product Quality and promotion with Purchasing Decisions. This is indicated by the calculated F value of 66,320 and significance at <0.001, so that these results indicate that Product Quality and promotion are not simultaneously due to the positive influence of several elements that make a significant contribution to purchasing decisions.
keywords: Product Quality, promotion, purchasing decisionThis study aims to determine what factors can influence purchasing decisions. This study uses two independent variables, namely Product Quality (X1) and promotion (X2), meanwhile, purchasing decisions (Y) are used as the dependent variable. In this study, the authors used descriptive-quantitative research methods, researchers trying to make descriptions, images systematically, factually and accurately regarding the relationship between the facts, properties or phenomena studied. The R Square coefficient of 0.760 or 76% indicates that the variables of Product Quality (X1) and promotion (X2), affect the Purchasing Decision variable by 76%, other variables not included in this study have an effect of 24%. Purchasing Decisions simultaneously or simultaneously have a positive effect between Product Quality and promotion with Purchasing Decisions. This is indicated by the calculated F value of 66,320 and significance at <0.001, so that these results indicate that Product Quality and promotion are not simultaneously due to the positive influence of several elements that make a significant contribution to purchasing decisions
Effect Of Company Size And Profit Management On The Cost Of Equity Capital
Full text linkThe aim of this research is to determine the effect of company size on the cost of equity capital, as well as to determine the effect of earnings management on the cost of equity capital. The approach used in This research is a quantitative approach. The population in this research is all manufacturing companies on the Indonesian Stock Exchange. Currently there are 63 manufacturing companies listed on the Indonesian Stock Exchange. TechniqueiiThe sampling in this research was carried out using purposive sampling, so the number of samples was 57 financial report data from 19 sample companies with an observation period of three years. The collected data was then analyzed using multiple linear regression analysis. The research results found that company size did not have a significant effectiion the cost of equity capital, while earnings management has a significant effect on the cost of equity capital. an increase in earnings management will increase the cost of equity capital.The aim of this research is to determine the effect of company size on the cost of equity capital, as well as to determine the effect of earnings management on the cost of equity capital. The approach used in This research is a quantitative approach. The population in this research is all manufacturing companies on the Indonesian Stock Exchange. Currently there are 63 manufacturing companies listed on the Indonesian Stock Exchange. TechniqueiiThe sampling in this research was carried out using purposive sampling, so the number of samples was 57 financial report data from 19 sample companies with an observation period of three years. The collected data was then analyzed using multiple linear regression analysis. The research results found that company size did not have a significant effectiion the cost of equity capital, while earnings management has a significant effect on the cost of equity capital. an increase in earnings management will increase the cost of equity capital
Influencing Factors Financial Statement Fraud In terms of Fraud Hexagon
Full text linkThis research aims to identify the influence of the fraud hexagon which is proxied by external pressure, change of auditor, ineffective supervision, change of board of directors, CEO image frequency, cooperation projects with the government on financial statement fraud. Banking and financial sector companies listed on the Bursa Efek Indonesia (BEI) in 2020-2022 were used as the population in this research. In this research, the results showed that the independent variables consisting of external pressure, change of auditor, ineffective monitoring, change of board of directors, CEO image frequency and cooperation with the government had a simultaneous effect on the dependent variable fin|anci|al st|atement fr|aud. P|arti|ally, the v|ari|ables th|at h|ave |a signific|ant influence on fin|anci|al st|atement fr|aud |are extern|al pressure, ineffective monitoring, |and CEO image frequency. Meanwhile, the variables change of auditor, change of board of directors, |and cooper|ation with the government do not h|ave |a signific|ant effect on fin|anci|al st|atement fr|aud
Bad Debts and Depreciation of Fixed Assets on Net Profit of PT. Indofood Sukses Makmur Tbk
Full text linkThis research aims to determine the effect of bad debts and depreciation of fixed assets on net profit. This research uses quantitative research which uses 20 samples of PT's quarter 1, quarter 2, quarter 3 and quarter 3 PT. Indofood Sukses Makmur Tbk. The research results show that bad debts have no effect on net profit, while depreciation of fixed assets has a significant effect on net profit. If simultaneously, bad debts and depreciation of fixed assets have a positive and significant effect on net profit interest
THE INFLUENCE OF PRODUCT QUALITY AND PRICE ON PURCHASING DECISIONS AT CIPULIR MARKET, SOUTH JAKARTA
Full text linkresearch aims to determine the influence of product quality and price on purchasing decisions at Cipadu Market. to sell in order to be orderly and orderly. This research is a qualitative quantitative research using multiple regression analysis methods. The population in this study were visitors who came to Cipulir Market. Meanwhile, the sample in this study consisted of 100 respondents. The sampling technique is Accidental Samplinghis research is a qualitative quantitative research using multiple regression analysis methods. The population in this study were visitors who came to Cipulir Market. Meanwhile, the sample in this study consisted of 100 respondents. The sampling technique is Accidental Sampling. The research results show that product quality and price have a significant influence on purchasing decisions. Research shows that product quality and price have a big influence on purchasing decisions at Cipulir Marke